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TMI Blog2010 (4) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... nt per: D.V. Shylendra Kumar, J.]. - This appeal under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') is filed by the Revenue, against the order dated 24-9-2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench, Bangalore. 2. The appeal purporting to be one to examine the following questions of law as indicated in the memorandum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944." 3. Only for the purpose of getting or raising the revenue by an astronomical sum of Rs. 55,625/- for the Central Government said to be the interest amount leviable in terms of Section 11AB of die Act, on the premise that the assessee a manufacturer of certain machine tools while had cleared certain goods on raising invoices in the name of the customer, initially during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck to the original date of clearance and the duty was subsequently paid. Therefore, the assess should pay interest on differential duty from original date of clearance till the date of supplemental invoice in terms of Section 11AB. In the circumstances the Revenue has been pursuing the matter up to this Court to vindicate the stand of the Revenue. 5. While the contention appears to be attractive, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Act and with the Commissioner not having exercised his powers under sub-section (2) of Section 35E reading as under: "35E. Powers of Board or Commissioner of Central Excise to pass certain orders. - (1)............................................. (2) The Commissioner of Central Excise may, of his own motion, call for and examine the record of any proceeding in which an adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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