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TMI Blog2011 (3) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... rest when the duty confirmed was based on the allegations and findings of suppression or mis-statement etc - Held that there was no fraud or suppression on the part of the assessee - Interest and penalty not leviable. - E/932/2004 - A/645-646/2011-WZB/AHD - Dated:- 30-3-2011 - Ms. Archana Wadhwa, Dr. P. Babu, JJ. REPRESENTED BY : Shri V.N. Shejpal, Advocate, for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by Commissioner (Appeals) vide which he has held the classification of respondent s product Ala Fabric Bleach under Chapter Heading 2828.90 by accepting the assessee s stand and has rejected the Revenue s contention of classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. 4. However, learned advocate submits that it is not a case of mala fide on the part of the assessee, thus invoking penal action against them. He further submits that the interest stand confirmed under Section 11AB of Central Excise Act, 1944, which during the relevant period provided for interest only when the demand stand confirmed on the allegations and findings of suppression or mis-statement of facts etc. By drawing our attention to the various decisions, he submits that inasmuch as there is no allegation of any suppression or mis-statement in the show cause notice and otherwise also the classification list filed by them was approved by proper officer, confirmation of interest under Section 11AB was not in accordance with law. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the case of M/s. Godrej Boyce Mfg. Co. Ltd. v. CCE, Mumbai as reported in 2010 (257) E.L.T. 466 (Tri-Mumbai). Hon ble Mumbai High Court in the case of CCE, Mumbai v. M/s. Just Textile Ltd. as reported in 2009 (247) E.L.T. 48 (Bom.) has held that interest is not leviable under Section 11AB in the absence of any fraud, suppression or mis-statement. As such, in terms of above decision, no interest is payable by the respondent. As a result of above discussion, we allow the Revenue s appeal to the extent of classification of said product under 3402.90 and subsequent confirmation of duty. However, penalty imposed upon the respondent and interest confirmed against them are not being upheld. 7. Revenue s appeal is disposed off in above t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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