TMI Blog2018 (3) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... arging of interest on the short paid amount on the ground that no formal SCN was issued in confirming/recovery of the amount short paid - even though the duty is voluntarily paid being not paid at the time of de-bonding, voluntarily as per Sub-scion (2B) of Sec 11A, interest is required to paid for the period of default as mentioned in the said provision - appeal dismissed - decided against appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of interest of ₹ 1,64,091/- under Sec. 11AB of CEA, 1944 and proposal for penalty. On adjudication, interest was confirmed alongwith penalty of equal amount. Aggrieved by the said order, the appellant filed appeal before the Ld. Commissioner (Appeal), who in turn, partially allowed their appeal by setting aside the penalty and confirmed the recovery of the interest and hence the present a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alore-III Vs. Toyota Kirloskar Motor Pvt. Ltd. 2010 (256) ELT 671 (Kar.). 4. Per contra, the Ld AR for the Revenue on the other hand submitted that the appellant admitting their liability pursuant to the letter issued by the Superintendent on 23.3.2011, discharged the duty short paid at the time of de-bonding. Therefore, no further proceeding was initiated against the appellant for recovery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sec. 11AB of CEA, 1944 as was in existence during the material time which reads as under: Section 11AB- Interest on delayed payment of duty : Where any duty of excise has not been levied or paid or has been short-levied or short paid or erroneously refunded, the person who is liable to pay the duty as determined under sub-section (2), or has paid the duty under sub-section (2B), of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal against such payment at any subsequent stage, within forty-five days from the date of issue of such order, instruction or direction as the case may be, no interest shall be payable and in other cases the interest shall be payable on the whole of the amount, including the amount already paid.. 5. On careful reading of the above said provision it is crystal that even though the duty is vol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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