9911796707
TMI Blog2007 (4) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Appeal under section 35G of the Central Excise Act, 1944 is directed against the order passed by the Commissioner, Central Excise and Customs (Appeals), Aurangabad dated 18-10-2004 and the judgment and order dated 06-06-2006 delivered by the Member, Customs Excise and Service Tax Appellate Tribunal (for short, "CESTAT"), Mumbai. 3. A show cause notice-cum-demand was issued by the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Department is before us. 4. So far as facts are concerned, respondent/Assessee are the manufacturers of motor-vehicle parts falling under sub-heading No. 8708.00 and 8714.00 of the Central Excise Tariff Act, 1985. The Assessee had cleared goods as per Purchase Order placed with them by their customers M/s Bajaj Auto Limited and paid Central Excise duty accordingly. After the clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leviable and ought to be paid by the Assessee. Section 11AB is quoted by the Assistant Commissioner in his order. It reads thus :- "Where any duty of excise has not been levied or has been short levied or short paid or erroneously refunded, the person who is liable to pay the duty as determined under sub-section (2) or has paid the duty under section (2B), of Section 11A, shall, in addition to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, question of payment of interest does not arise as the duty was paid as soon as it was learnt that it was payable. Finding that provisions of section 11A (2) and 11A (2B) were not applicable as the situation occurred in the instant case was quite different, section 11AB (1) was not at all applicable, and therefore, the assessee was not required to pay interest. 5. Learned Assistant Solicitor Ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case, the levy of interest as under section 11AB could have been considered because of delayed payment of duty, but this is the case wherein the assessee upon learning that the rates of the goods cleared were revised/escalated and therefore, they are liable to pay more duty than already paid at the time of clearance of the goods, has voluntarily paid the duty. Thus, there is no delay. This is, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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