Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2005 (7) TMI 246

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... etermination of duty by the Revenue. The Commissioner (Appeals) had not agreed with the appellant's contention that the interest is not leviable in the absence of determination of duty in the impugned Order-in-Appeal No. 91/2004, dated 13-7-2004. The appellant was pressurised to pay the duty. 2. Subsequently the proceedings were initiated but duty was not determined and only interest was confirmed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t does not arise. The Order-in-Original only has confirmed the interest which is upheld by the Commissioner (Appeals). As there is no determination of duty under Section 11A of the Central Excise Act, the question of confirmation of interest in terms of Section 11AB does not arise as held by the Tribunal judgments cited above. Respectively following the same, the impugned order is set aside and th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates