2008 (11) TMI 567

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..... ent. [Order]. The appellants herein, who are engaged in the manufacture of battery/dry cell battery and availing Cenvat facility on inputs/raw materials used in the manufacture of finished excisable goods, had raised supplementary invoices pertaining to clearance of Zinc Scrap to their sister unit due to change in assessable value which initially declared @ 74.44 per kg, but subsequently .....

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..... he provisions for levy of interest on delayed payment of duty 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 viz. 11-5-2001, and having regard to the fact that the duty in the present case became payable between July and October, 2000, I hold that levy of interest cannot be s .....

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