2006 (2) TMI 347

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..... t an order of the Commissioner (Appeals) vacating a penalty imposed on the respondents by the original authority under Section 11AC of the Central Excise Act. Against the same order of the appellate authority imposing a penalty under Rule 173Q besides sustaining demand of duty confirmed by the original authority, the assessee had filed an appeal (No. E/1506/04) and this Bench disposed it of as per .....

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..... interest under Section 11AB shall be payable on the amount paid by the person under sub-section (2B). Therefore, as per sub-section (2B) of Section 11A read with sub-section (1) of Section 11AB, the assessee should pay the interest on the duty amount already paid as extended period is involved in the present case which has been confirmed by the Commissioner (Appeals), Salem. 3. Ld. SDR has reit .....

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