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TMI Blog2007 (11) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... o interest u/s 11AB not justified - E/273/2006 - A/2796/2007-WZB/AHD - Dated:- 5-11-2007 - [Order per].- This is a Department's appeal against the order of the Commissioner (Appeals) No. 278 to 279/2006 (Ahd-II)CE/Raju/Comr (A), dated 23.8.06. None appears for the respondent. There is a request for adjournment by the respondent which is not acceded to. Heard the learned SDR for the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erates the findings of the original authority. He also relies on the following judgments: Sridhar Paints Co. P. Ltd. vs. C.C. C.Ex., Hyderabad II- 2006 (198) ELT 514 (Tri- Bang.) Malik Sons vs. C.C.E.., Faridabad 2002 (141) ELT 492 (Tri-Del.) Glory Chemical Ltd. vs. C.C.E., Daman 2005 (190) ELT 366 (Tri- Mumbai) C.C.E., Delhi IV vs. Ilpea Paramount Pvt. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds cannot lead to any conclusion of clandestine removal leading to invocation of provision of Section 11AC. Therefore, I hold that this is not a fit case for invoking the provisions of Section 11AC. 5. As regards the demand of interest, the Commissioner (Appeals)'s findings are as follows: '' Nevertheless , the entire amount of credit was paid on 28.2.97 itself, i.e. the day on which sea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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