9911796707
TMI Blog2013 (12) TMI 1558X X X X Extracts X X X X X X X X Extracts X X X X ..... as not liable to pay the same and set aside the impugned order. Department carried the matter before the Tribunal and this Tribunal allowed the department's appeal. Consequently the appellant paid the amount wrongly availed by them. However, they did not pay interest. They paid the penalty also. In 2007, a show-cause notice was issued to the appellants requiring them to show cause as to why they should not be asked to pay the interest of ₹ 1,67,813/- payable by them for the period during which the amount demanded remained unpaid. This show-cause notice culminated in the impugned order wherein the demand for interest was confirmed by the lower authorities. On an appeal filed by the appellants, this Tribunal vide order No. 857/2010, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned A.R. submits that only one letter was written to the appellant to pay the interest on 10-6-2004. By letter dated 10-6-2004, appellant was informed to pay the MODVAT credit wrongly availed, penalty imposed and interest thereon. The letter also threatened that action will be initiated to recover the same. The appellant paid the CENVAT credit wrongly availed and penalty but not the interest. After keeping quiet till 27-4-2007, show-cause notice has been issued to demand interest. 5. Even though nobody is present on behalf of the appellant, they had submitted paper book on 27-4-2009 which is on record. This contains additional submissions. In these submissions, the appellant has made a claim that in the show cause notice, there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o relevant for the purpose of interest. According to Section 11AA(1) Notwithstanding anything contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provision of this Act or the rules made thereunder, the person, who is liable to pay duty, shall, in addition to the duty, be liable to pay interest at the rate specified in sub-section (2), whether such payment is made voluntarily or after determination of the amount of duty under Section 11A. The words used in the section are liable to pay interest whereas in Rule 57-I the words used are shall pay interest The difference between the two in my opinion makes a difference in this case. It is also settled that Rule 57-I was self-co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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