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TMI Blog2010 (7) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Mittal, JJ. REPRESENTED BY: S/Shri Jagmohan Bansal, Vishav Bharti Gupta, Advocates, for the Petitioner. [Order per: Adarsh Kumar Goel, J.]. - This petition seeks quashing of order dated 20-1-2006, Annexure P-3 read with order dated 16-4-2010, Annexure P-6, under the provisions of the Central Excise Act, 1944 (for short, "the Act"), to the extent of directing payment of interest @ 10% f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability of the petitioner to pay the excise duty, apart from imposing penalty, redemption fine and confiscation of the vehicle. The petitioner moved the Settlement Commission under Section 32 of the Act, seeking immunity from prosecution and other reliefs. The Settlement Commission vide order dated 20-1-2006, settled the duty liability, which had already been discharged and while granting immun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Contention raised on behalf of the petitioner is that there being no statutory provision for demand of interest on the date the goods were cleared in the year 1995, there was no question of grant of waiver of interest or demand of interest. 8. The questions for consideration are:- (i) Whether writ petition earlier filed against order dated 20-1-2006 having been withdrawn without liberty to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l not be maintainable. Reference may be made to law laid down by the Hon'ble Supreme Court in Sarbuja Transport Service v. State Transport Appellate Tribunal - (1987) 1 SCC 5. The question is answered accordingly. Re.(ii) :- While an assessee may not be liable to pay interest under Section 11AB of the Act for the period prior to enforcement of the said provision in absence of provision being r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , holding that mandatory penalty under Section 11AC of the Act was prospective. He also relies on DB judgment of Jharkhand High Court in Commissioner of Central Excise v. Telco - 2004 (165) E.L.T. 280 which follows the judgment in Elgi Equipments Ltd. Reliance has also been placed on judgment of this Court in M/s. Competent Engineers v. Commissioner of Central Excise, Jalandhar - 2007 (220) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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