9911796707
TMI Blog2009 (3) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... V. Giri, J. Shri C.S. Gopalakrishnan Nair, Counsel, for the Petitioner. Shri Thomas Mathew Nellimoottil, Sr. Panel, for the Respondent. [Judgment] - The petitioner's father was running an industry called, "Teegeekay Industries" at Sreemoolanagaram in Ernakulam district engaged in fabrication and galvanization of M.S angles for erection of electric towers. The angles were supplied by the Kerala State Electricity Board and according to the petitioner, in fact the job done by the industrial unit did not amount to manufacture under the Central Excise Act. Be that as it may, the products manufactured by the petitioner's industrial unit were excisable items and excise duty was being levied and paid. There was default in payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. As stated above, Exhibits P11 and P18 orders have become final as they were appealed against and the appeals also have been dismissed. The demand contained in Exhibit P13 has also become final and it is to be noted that the petitioner has no serious dispute as regards Exhibit P13. 4. The dispute raised by the petitioner essentially relates to two aspects. Firstly, it is contended by the petitioner that all the aforementioned demands relate to a period prior to 1995 and therefore interest cannot be levied under Sections 11AA and 11AB of the Central Excise Act, because the said Sections were brought into force only with effect from 26-5-1995 and 28-9-1996 respectively. But, I am in agreement with the submission made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etent authority to take a decision in the matter and order reduction or waiver of interest, if otherwise permissible under law. In the result, the Writ Petition is disposed of holding that the demand for an amount of Rs.3,06,445/- made on the petitioner is unsustainable in the absence of an order passed by the competent authority for the said amount in terms of Section 11A of the Central Excise Act. Demands made pursuant to Exhibits P11, P18 and P13 are valid and proper and it is open to the respondents to pursue steps to recover the said amount from the petitioner. If the petitioner approaches the competent authority for the reduction or waiver of interest, then the said authority may consider the said claim in accordance with law. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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