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TMI Blog2011 (1) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... y and subsequently the same goods have been re-imported and taken for home consumption, it is logical that the same should suffer central excise duty, as no goods can be manufactured and cleared for home consumption without payment of applicable central excise duty unless specifically exempted as provided under the law - no justification for claiming for waiver of interest and appeal rejected - C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest through this appeal on the ground that there was no willful or intentional misdeclaration on the part of the appellants and therefore the interest on the delayed payment of duty is not payable. The appellants have also taken the ground that the delay in payment of duty was not on account of any fault or mistake on their part. 3. The learned Advocate initially made a submission that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR who states that initially the goods were cleared for export under bond and when such goods were re-imported duty equal to the amount of central excise duty not paid is rightly payable. She also submits that since there is a delay in payment of the duty, the interest is also payable. 6. After hearing both sides, I find that the appellants have cleared the impugned goods initially for exhibit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty unless specifically exempted as provided under the law. 7. As regards the consequent demand of interest, the same becomes payable as no duty was admittedly paid initially on the date of clearance on 21.3.2003 after import. The duty has only been paid on 24.9.2004. The original authority has rightly held that interest is chargeable in accordance with the provisions of Section 28AB ..... X X X X Extracts X X X X X X X X Extracts X X X X
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