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TMI Blog2015 (10) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... l delay in payment of duty even though appellant has paid interest voluntarily. I am of the view that even though the duty was not determined under subsection (2) of Section 11A but when there admitted delay in payment of duty, interest provisions was made under Section 11AB and even prior to 11/5/2001 interest is chargeable on the delayed part of payment of duty. In the judgment of Hon'ble Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), Mumbai - III, wherein Ld. Commissioner (Appeals) has held that appellant is required to pay interest even though the differential duty was paid voluntarily in accordance with the order-in-original, which was upheld and appeal filed by the appellant was rejected. In the present case, the issue involved is whether the appellant is required to pay interest in a case where duty alongwith part i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to 11/5/2001 interest is not payable in case where assessee discharged the duty liability voluntarily and same is not determined under subsection 2 of the Section 11A. In support of his submission he placed reliance on the following judgments: (a) Commissioner vs. T.V.S. Whirlpool ltd. [2000 (119) ELT A177 (SC)] (b) EMCO Ltd. vs. Commissioner of C. Ex, Mumbai [2011 (272) ELT 136 (Tri-Mumb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi- IV [2011 (274) ELT 273 (Tri.Del)] (e) Tenneco RC India (P) Ltd. vs. Commissioner of C. Ex, Puducherry [2013(295) ELT 233 (Tri-Chennai)] He further submits that in view of all the above judgments, it has been conclusively held that interest shall be unavoidably charged in case there is delay in payment of duty. Therefore the claim of the appellant that interest is not chargeable on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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