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TMI Blog2011 (1) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... 96ZO (3) of the erstwhile Central Excise Rules, 1944 was couched in mandatory language, the assessee could not escape the liability to pay interest at the prescribed rate, in the event of default/delay in payment - Held that the impugned order are set aside and allow the appeal of the Revenue - E/788/2004 - Final Order No. 11/2011 - Dated:- 6-1-2011 - Ms.JYOTI BALASUNDARAM Shri A.B.Niranj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid until the date of actual payment. The assessee had not discharged the duty liability and defaulted in payment for the period from 16.9.1997 to 31.3.1998. A letter dt. 24.4.98 was issued by the jurisdictional range officer calling upon the assessee to pay the interest of Rs.1,89,801/-, and this was followed by show-cause notice dt. 24.6.99 for recovery of interest. The demand of interest was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndatory language, the assessee could not escape the liability to pay interest at the prescribed rate, in the event of default/delay in payment. Following the ratio of the above decision, which is directly applicable on all fours to the facts of the present case, I agree with the ld. SDR that no show-cause notice was required to be issued for recovery of interest and hence the question of notice be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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