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TMI Blog2013 (7) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- When the amount was paid, the interest also should have been paid and there was no need for issue of any separate show-cause notice relying upon the decision in the case of CCE Vs. International Auto Ltd –[2010 (1) TMI 151 - SUPREME COURT OF INDIA] Limitation - The Department issued a show-cause notice without any inordinate delay that is within about six months – Held that:- Assessee sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... differential duty amounting to Rs.9,17,914/-. This amount was paid on 2.1.2009. However, they did not pay any interest on this amount as required under Section 11AB of the Central Excise Act, 1944. Revenue initiated action for recovery of such interest by issuing show-cause notice dated 17.7.2009. This show-cause notice has been confirmed demanding interest amounting to Rs.1,36,044/- under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id by the appellant. When such amount was paid the interest also should have been paid and there was no need for issue of any separate show-cause notice. He relies on the decision of the Hon Apex Court in CCE Vs. SKF Ltd -2009 (239) ELT 385 (SC) and in CCE Vs. International Auto Ltd -2010 (250) ELT 3 (SC). Nevertheless, the Department issued a show-cause notice without any inordinate delay that is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the year 1999. After the amendments made to Central Excise Act by Act 14 of 2001 and 32 of 2003 the Apex Court has examined this issue with specific reference to the provisions in Central Excise Act, 1944 and ruled that assessee should pay such interest even without a notice being served on them as can be seen from para 8 of the judgment in the case of International Auto Ltd. So in view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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