9911796707
TMI Blog2000 (12) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court s Order, when the appeal filed by them was dismissed by the Honourable Supreme Court. 2. Briefly stated the facts of the case are as under :- 2.1 An amount of Rs. 1,37,038.00 was confirmed by the Assistant Commissioner, Rourkela vide his Order-in-Original dated 24-1-1983. 2.2 On appeal against the above Order, the same was set aside by the Commissioner (Appeals) on 27-8-1983. Revenue filed an appeal against the above Order of the Commissioner (Appeals) before the Tribunal who restored the Order of the Assistant Commissioner on 8-9-1986, by allowing the appeal of the Revenue. Thereafter, the respondents preferred an appeal before the Supreme Court, which was dismissed by the Hon ble Supreme Court, vide Order dated 13-3-1997. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Section 11AA of the Central Excise Act, 1944 will be effective for the confirmed demands which were pending for the recovery on or before the date of enactment of the Finance Bill, 1995. The said provisions of Section 11AA came into effect with effect from 26-5-1995. For better appreciation of the said provisions, we are reproducing the same below :- Section 11AA of the Central Excise Act, 1944 reads as follows : Where a person chargeable with duty determined under sub-section (2) of Section 11A, fails to pay such duty within three months from the date of such determination, he shall pay, in addition to the duty, interest at such rate not below ten per cent and not exceeding thirty per cent per annum as is for the time being f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the demands pending recovery before the date of enactment of the Finance Act, 1995, interest is payable within three months after the date of passing of the Finance Act, 1995. Inasmuch as the said Act was enacted on 26-5-1995, the respondents have correctly paid the interest calculated with effect from 26-8-1995 till the duty has been deposited by them. There is nothing in the said Notification to interpret in the way in which the Commissioner (Appeals) has interpreted it. 6. A reading of the provisions of Section 11AA as reproduced above, clearly shows that for the arrear cases pending for recovery before the enactment of Finance Act, 1995, if the defaulter fails to pay the duty within a period of three months from the date of ena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of India reported in 1998 (99) E.L.T. 17 (S.C.) referred to by Shri Partha Banerjee, learned Advocate for the respondents, is applicable to the facts of the instant case for the simple reason that the provisions of Section 11AA which were introduced with effect from 26-5-1995, were not the subject matter of dispute before the Hon ble Supreme Court. In that case, the assessee was directed to pay interest with effect from November, 1982, whereas the Hon ble Supreme Court held that the same would be applicable with effect from 1-10-1991 to 1-5-1997, by taking into account the date when the bar of unjust enrichment was introduced. 7. In view of the foregoings, we hold that the impugned Order passed by the Commissioner (Appeals) is not corre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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