2010 (5) TMI 359

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..... he provisions of Section 11AB of the Act provides - ‘Where any duty of excise has not been levied or paid or has been short-levied or short-levied, the person who is liable to pay duty shall in addition to the duty, be liable to pay interest also.’ – Appeal is dismissed. - E/73/2010 - A-324/KOL/2010 - Dated:- 12-5-2010 - Shri S.S. Kang, Vice-President REPRESENTED BY: Shri K.P. Dey, Advocat .....

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..... the Appellant is that the goods are paid in September, 2006 and the show cause notice is issued in August, 2008. Hence, the demand is time-barred as per the provisions of Section 11 of the Central Excise Act, 1944. 4. Revenue submitted that Section 11A of the Central Excise Act only covers the Central Excise Duty of the erroneously paid refund. In the present case, there is no demand of duty. .....

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