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TMI Blog2007 (11) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... rer only for belatedly payment of duty - E/793/2006/MAS - 1317/2007 - Dated:- 1-11-2007 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per : P.G. Chacko, Member (J)].- After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cipal manufacturer denying the benefit of Notification No.214/86-CE ibid to the former and proposing to appropriate the payment made by the latter towards the demand on the former. The notice also sought to recover interest under Section 11 AB of the Central Excise Act from the appellants, apart from proposing penalties on both the parties. The appellants contested the demands raised on them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of certain job-worked goods supplied to the principal manufacturer. The Counsel has submitted that the appellants had substantially complied with the procedural requirements under Notification No.214/06-CE and that the principal manufacturer paid duty on the job-worked goods albeit belatedly. In the circumstances, according to ld. Counsel, any demand of interest could be raised on the princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was that they did not pay duty on the goods at the time of its clearance from their factory. Apparently, the principal manufacturer was availing the benefit of Notification No.6/2000-CE. However, when pointed out by the departmental investigators, they paid the duty, a fact acknowledged by both of the lower authorities. The show-cause notice was issued only on the basis of the initial no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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