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TMI Blog2009 (6) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. - After examining the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I proceed to deal with the appeal. 2. This appeal is by the assessee who had cleared their excisable products, (components of motor vehicles) to certain manufacturers of motor vehicles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces to the buyers during the period February 2007 to January 2008. In other words, the assessee paid differential duty during this period on goods cleared during July 2006 to July 2007. These payments were reflected in their monthly FR-1 Returns also. Apparently, after seeing these returns, the department issued a show-cause notice to the assessee seeking to recover interest under Section 11AB of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee. The present appeal of the assessee is directed against the Appellate Commissioner s order. 3. There is no challenge in this appeal against the demand of differential duly. The challenge is against the demand of interest on the differential duty as also against the imposition of penalty. The learned Consultant for the assessee submits that the interest-related issue already stands settle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of one of the High Court s judgments cited before me. In the result, the demand of interest on differential duty raised on the assessee has to be set aside and it is ordered accordingly. 4. It appears from the records that the assessee paid differential duty promptly upon receipt of differential price from their buyers. There was no delay whatsoever in this matter. Therefore, it can hardl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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