2015 (10) TMI 2283

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..... 'CCE, Mangalore v. Sri Krishna Pipes Industries Limited [2004 (1) TMI 82 - HIGH COURT OF KARNATAKA AT BANGALORE]. - As a result, the impugned judgment of the High Court is set aside and the interest which is levied upon the respondent-assessee is maintained - Decided in favour of Revenue. - Civil Appeal No. 2063/2007 - - - Dated:- 30-9-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ .....

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..... s Limited [2004 (165) ELT 508]. The aforesaid judgment has been overruled by this Court in 'Union of India and Others v. Dharamendra Textile Processors and Others' [2008 (13) SCC 369]. We further find that in the Order-in-Original passed by the Adjudicating Authority, the demand of interest was confirmed in the following manner: - It is the plea of the assessee that since they h .....

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..... er section 11AB shall be payable on the amount paid by the person under this sub-section and also on the amount of short payment of duty, if any, as may be determined by the Central Excise Office, but for this sub-section . Even in terms of Section 11AB of the Central Excise Act, 1944, interest is liable to be paid by the person who has paid the duty under sub-section (2B) of Section 11A. I theref .....

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