9911796707
TMI Blog2011 (4) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed, appellant had made out a prima facie case for waiver of interest on the duty demanded, stay of recovery of interest, on the duty demanded and paid, during the pendency of this appeal - E/1287/2009 - S/61/2011-WZB/C-IV(SMB), - Dated:- 8-4-2011 - Shri P.R. Chandrasekharan, J. Shri Ayush Agarwal, Advocate, for the Appellant. Shri S.M. Vaidya, JDR, for the Respondent. [Order]. This appeal is directed against the order-in-appeal No. YDB/88/M-III/2009 dated 29-9-2009 passed by the Commissioner of Central Excise (Appeals), Mumbai-II. In the said order, the ld. Commissioner had confirmed payment of interest under Section 11AB of the Central Excise Act, 1944 on the delayed payment of duty and had set aside the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty demand but contested only payment of interest under Section 11AB and also imposition of penalty under Section 11AC. The lower appellate authority while setting aside the penalty, confirmed the demand for recovery of interest as per the provisions of Section 11AB of the Act. Against this order, the appellants are before us. 3. In the grounds of appeal, the appellant has submitted that they had applied for grant of single registration for their Plant No. 1 Plant No. 2 as early as July 2001. The said application was rejected by the department and on appeal, this Tribunal by order dated 25-4-2007 had allowed single registration. The department s appeal against the said order of the Tribunal before the Hon ble High Court of Bombay was dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had stayed the recovery of amount demanded and waived the pre-deposit of the amount involved. Therefore, in this case also since the facts are similar they should be granted stay of the interest amount confirmed by the impugned order. 5. I have carefully considered the submissions. 6. Though as per the Apex Court judgment, whenever there is a delay in payment of duty, interest is automatic and consequential, however in the instant case the facts are different and distinguishable. The appellant had applied for single registration, which was denied to them initially and subsequently after the order of this Tribunal, which was upheld by the Hon ble High Court, they were granted single registration in 2007. If the single registration were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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