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TMI Blog2015 (11) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been confirmed against the appellant for delayed payment without issuance of the show cause notice. Therefore, demand of interest is not sustainable. Consequently, the interest recovered from the appellant is to be refunded. - no show cause notice has been issued to the appellant. Therefore, adjustment of demand of interest is not permissible. In these terms, the impugned order deserves no merits. Hence same is set aside. - Decided in favour of assessee. - Appeal No. E/51575/2014-EX(SM) - Final Order No. 52045/2015-EX(SM) - Dated:- 24-6-2015 - Ashok Jindal, Member (J) For the Petitioner : Shri B L Sharma, CA For the Respondent : Ms Ranjana Jha, DR ORDER Per Ashok Jindal The appellant is in appeal against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 1,53,383/- was not given to the appellant. The appellant filed a claim of refund of interest which was rejected by both the authorities below. Therefore appellant is in appeal before me. 3. The Ld. Counsel for the appellants submits that the appellant has paid duty for the month of July to September 2010 on the basis of number of working days machines functioned during that period. Same was accepted by the Department and no proceedings were initiated for short payment of duty by the appellant. No show cause notice was issued. No duty demand was confirmed on account of short payment of duty during that period. Therefore question of payment of interest on delayed payment does not arise. Consequently, interest is not payable by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case the admitted facts are that during the period July to September 2010 the appellant have duly intimated to the Department of closer of their machines and with regard to payment of duty on pro rata basis. Therefore, if at all, there is any short payment of duty, the mandate of law is that a show cause notice is required to be issued as per section 11 AC of the Act which Department has failed to do so. Therefore, without issuance of the show cause notice, demand of duty cannot be confirmed against the appellant and consequently be recovered from the appellant. In case when demand is not sustainable question of payment of interest does not arise. In this case demand of interest has been confirmed against the appellant for delayed pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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