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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 ..... rder 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% for delayed payment of excise duty due, from the date the interest became leviable under Section 11AB of the Act i.e. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 immunity from interest above 10%, directed payment of interest @ 10% from 28-9-1996 till the date of payment and also granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te 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The questions for consideration are:- (i) Whether writ petition earlier filed against order dated 20-1-2006 having been withdrawn without liberty to file a fresh petition, a second petition will lie on the same cause of action, when the petitioner did not take any other avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansport 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 retrospective, there is no reason to exclude liability for future. In the present case, the petitioner did not pay the amount due from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. 36, considering the issue of failure of Settlement Commission to advert to the prayer for waiver of interest. The judgments relied upo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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