2009 (9) TMI 600

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Respondent. [Order per: P. Karthikeyan, Member (T)]. - M/s. PSCC Pole Centre, APCPDC Ltd. manufactures PSCC Poles falling under Chapter sub-heading No. 6807.90 of the Central Excise Tariff Act, 1985 for captive consumption. During the period from 1-7-2000 to 31-3-2005, the assessee cleared PSCC poles manufactured discharging duty based on their cost of production. As per Rule 8 of the Central .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ction 11AC of the Act. 2. Vide the impugned order, the Commissioner (Appeals) sustained the demand of duty, interest as well as penalty imposed. The appellants have challenged the impugned order. They submitted that they had submitted periodical returns and the demand of differential duty invoking longer period of limitation was not sustainable. As they had paid above 80% of the duty due before i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aside. As regards the demand of interest, Section 11AB of the Act mandates that an assessee shall pay any amount of duty short paid or not paid by it on demand along with applicable interest. Therefore we find that the demand of interest affirmed by the Commissioner (Appeals) is in accordance with law. In the circumstances, we sustain the demand of duty and interest and vacate the penalty imposed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X