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TMI Blog2011 (4) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... not arise - payment of duty is not in terms of an order or instruction or direction issued by the Board – Hence , interest liability will arise subsequent - The appeal is partly allowed by holding that the assessee is liable to pay interest w.e.f. 11.5.2011. - E/964/2004 - 535/2011 - Dated:- 20-4-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Shri A.B.Niranjan Babu, SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the amount of duty payable is voluntarily paid in full, without reserving any right to appeal against such payment at any subsequent stage, within 45 days from the date of issue of such order, instruction or direction, no interest shall be payable. Hence this appeal by the Revenue. 2. We have heard both sides. The contention of the Revenue is that only if the duty amount is paid within 45 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 45 days from the date of adjudication order will enable the assessee to escape the interest liability. However, in the light of clear language of proviso to Section 11AB, we agree with the ld. SDR that it is only in the event of payment of duty within 45 days from the date of issue of an order, instruction or direction by the Board under Section 37B that interest liability will not arise. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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