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TMI Blog2009 (12) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... and, if so, to what extent? - Held that: - the liability of assessee to pay interest on duty under the provisions of Sections 11AA and 11AB has been underlined by the Tribunal in Commissioner v. Orissa Concrete Products (India) Pvt. Ltd. [2000 (12) TMI 497 - CEGAT, KOLKATA], wherein it was held that interest on a confirmed demand of duty pending realization on 26-5-1995 was recoverable for the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty of Rs. 5000/-, after holding that the benefit of the said exemption notification was not admissible. The order of adjudication eventually came to be final and binding on the assessee. The assessee paid a part of the duty amount during the period February to December, 1985. The balance amount of duty (Rs. 32,000/-) was paid only on 25-1-2007. Meanwhile, Section 11AA was enacted by Parliament ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... force on 26-5-1995 at a time when an order of adjudication casting a duty liability on the appellant but not fully honoured by them was in force. An amount of Rs. 32,000/- was remaining unpaid by the assessee when the above penal provision came into force. The said amount of duty was paid on 25-1-2007 only. Obviously, the mandatory provision of Section 11AA were in force against the assessee from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commissioner v. SKF India Ltd. - 2009-TIOL-82-SC-CX = 2009 (239) E.L.T. 385 (S.C.). I also note that a similar case was considered by this Tribunal in Commissioner v. Orissa Concrete Products (India) Pvt. Ltd. - 2001 (133) E.L.T. 787 (Tri.-Kolkata), wherein it was held that interest on a confirmed demand of duty pending realization on 26-5-1995 was recoverable for the period after three months ..... X X X X Extracts X X X X X X X X Extracts X X X X
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