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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 ..... of 2009, - - - Dated:- 6-4-2010 - D.V. Shylendra Kumar and N. Ananda, JJ. REPRESENTED BY: Shri Jeevan I. Neeralgi, CGSC, for the Appellant. [Judgment 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 Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal to consider the effect of the purchase order to decide the question as to whether the Department was entitled to charge interest under Section 11AB of the 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, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid interest on the differential duty from the date of original invoice to the date of supplementary invoice as the price indicated in the supplementary in voice dates back 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds 'any aggrieved person' to include the revenue also. In our opinion such understanding is not possible. The, initial appeal itself was not in consonance with the provisions 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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