2003 (11) TMI 369

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..... P.S. Bajaj, Member (J)]. In this appeal which has been filed by the appellants against the impugned order-in-original, the appellants have only disputed their liability to pay interest as confirmed against them under Section 11AB of the Act. The learned Counsel has contended that the provisions of Section 11AB could not be invoked for demanding the interest as there was no suppression of th .....

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..... hat even the adjudicating authority has observed that there was no suppression of the material facts by the appellants. In para 18, it has been recorded that there was no intention on the part of the assessee to evade payment of duty by way of irregular availment of the benefit of Notification 108/95-C.E. as the clearances were effected with due permission of the Department and under bona fide be .....

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..... ort-paid or non-paid duty amount. This amendment came into force on 11-5-2001. Therefore, the appellants are liable to pay interest from that date onwards till they paid the duty. 6. The impugned order accordingly, stands modified and the interest payable by the appellants in respect of duty short-paid by them from 11-5-2001, till the date of payment. Except for this modification, the impugned o .....

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