TMI Blog2019 (6) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... case on hand, 2nd proviso to Rule 9 mandates payments of duty and fail to do so in full or partly attracts interest under Section 11AB on the balance amount outstanding for the defaulted period. Discernibly, there is no such balance amount outstanding or even a part thereof, to be paid, which only points out that there is no default. Thus, when there is no charge of duty in the first place, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayer made is to determine whether the Commissioner s order was correct in dropping the entire proceedings initiated vide his SCN. Today, when the matter came up for hearing Sh. Madhup Sharan, Learned AR appeared for the Revenue and Sh. N.K.Tiward, Learned Consultant appeared for the respondent/assessee and pointed out that the appeal was not maintainable because of the monetary limits and the Nati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal, the Learned AR relied upon the order of Delhi Bench of CESTAT in the case of Trimurti Fragrance Pvt. Ltd. v. Commissioner of C.Ex, Delhi-II, 2016 (335) ELT 167 (Tri. Del.), which is followed by the Delhi Bench of the Tribunal in Taste Well Product v. Commissioner of C.Ex. S.T., New Delhi, 2016 (335) ELT 55 (Tri. Del.). He also points out that when Rule 10 ibid provides abatement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty and fail to do so in full or partly attracts interest under Section 11AB on the balance amount outstanding for the defaulted period. Discernibly, there is no such balance amount outstanding or even a part thereof, to be paid, which only points out that there is no default. Thus, when there is no charge of duty in the first place, independent charge of interest cannot sustain. Hence, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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