2007 (4) TMI 421

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..... d. DR Shri Lama. The revenue is in appeal aggrieved by the order-in-original passed by the Commissioner (Appeals). 2. In the instant appeal the Additional Commissioner has confirmed the demand of Rs. 52,305/- which pertains to rebate amount fraudulently claimed by the assessee. There was also an order for appropriation of Rs. 45,000/- which has already been deposited by the assessee. Further pe .....

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..... at the time of initiation of proceedings. Ld. DR emphasizes that as on the date of issue of show cause notice the provisions under Sec. 11AB of Central Excise Act was very much in force as such the interest is chargeable on the assessee. After considering the point at length, I am of the view that there is no substance in the contention raised by the revenue. Because the period of dispute relates .....

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