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TMI Blog2006 (3) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... against them on the ground that they had been evading Central Excise duty by way of collecting additional cost in the name of retention charges of cylinders, freight, loading and unloading charges and collecting extra amount by raising debit notes towards electricity charges. The duty demanded was confirmed by the Additional Commissioner. Both the appellants and the Revenue appealed against the Order of the Additional Commissioner. The Commissioner (Appeals) dismissed the Revenue's appeal and remanded the case to the Original adjudicating authority to re-quantify the duty after allowing admissible deduction. The Commissioner (Appeals) confirmed the penalty under Section 11AC with a direction that the quantum of penalty will be limited to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and of interest in the following manner :- The imposition of the liability to pay interest under Section 11AB on the appellant is not proper and is liable to be set aside. Sub-section 2 of Section 11AB, it is clearly provides that the provisions of sub-section (1) shall not apply where duty become payable or ought to have been paid before the date on which the Finance Bill 2001 receives assent of the President. In the present case, the duty become payable, as per the order, for the period prior to the year 2001. Therefore at any rate, sub-section 11AB does not apply and the appellant cannot be imposed with any liability to pay interest under that provision. The finding of the learned Commissioner (Appeals) that the provisions of 11AB would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue of the show cause notice. Section 11AB was originally enacted and brought into force with effect from 28-9-1996. The same continued to be in the statute books till its substitution, with effect from 11-5-2001, by the substituted Section 11AB. Section 6A of the General Clause Act, 1897 states that where any Central Act repeals any enactment by which the text of any Central Act is amended by express omission, insertion or substitution of any matter, then, unless a different intention appears, the repeal shall not affect the continuance of any such amendment made by any enactment so repealed and in operation at the time of such repeal. By virtue of these provisions of the General Clauses Act, 1897, the lower authority was empowered to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or direction by the Board under Section 37B, and such amount of duty payable is voluntarily paid in full, without reserving any right to appeal against such payment at any subsequent stage, within forty five days from the date of issue of such order, instruction or direction, as the case may be, no interest shall be payable and in other cases the interest shall be payable on the whole of the amount, including the amount already paid. (2) The provisions of sub section (1) shall not apply to cases where the duty had become payable or ought to have been paid before the date on which the Finance Bill, 2001 receives the assent of the President." What is the purpose of the proviso in the above section? As per the proviso it is very clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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