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TMI Blog2004 (2) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides. The appellants are agrieved by the demand of interest under Section 11AA of the Central Excise Act, 1944 for the period from 26-8-1995, 3 months after the Finance Bill, 1995 received ascent of the President introducing the said Section 11AA. It is the case of the appellants that the disputed period of duty demand was May, 1990 to November, 1990 and the Show Cause Notices were issued in No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.E., Patna - 1997 (91) E.L.T. 497 (S.C.) (2) Elgitread (India) Ltd. v. C.C.E., Cochin - 2001 (133) E.L.T. 172 (Tri. - Bang.) (3) Kitply Industries Ltd. v. C.C.E., Calcutta-II - 2003 (152) E.L.T. 208 (Tri.-Kolkata) = 2002 (53) R.L.T. 838 (T) (4) Otoklin Plants Equipments Ltd. v. C.C., Kandla - 2002 (150) E.L.T. 123 (Tri-Mumbai). 3. Shri Gajendra Jain, learned Charter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the ground of provisional assessment was not taken by the appellants at the earlier stages and that the same is being taken before the Tribunal for the first time. 5. After hearing both sides and perusal of case records including the cited case laws, I find that the appellants have not raised the issue of provisional assessment at the earlier stages. Secondly, the appellants claim that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisional assessment, it does not loose the character of being an order under Section 11A consequently enabling application of the provisions of Section 11AA which requires payment of interest on delayed payment of the quantified duty. Moreover, in the instant case, the order passed under Section 11A was indeed challenged by the appellants but the same has been upheld in appeal and has attained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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