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TMI Blog2008 (3) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to be paid is available as credit to the same appellant’s own recipient unit, the interest on such differential value is required to be charged or not – matter referred to larger bench for consideration of this question - E/40/2007 - M/233/2008-WZB/AHD - Dated:- 3-3-2008 - Ms. Archana Wadhwa, Member (J) [Order per] - As per the facts on record, the appellant cleared Absonal San Resi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich culminated into an order passed by original adjudicating authority confirming the interest amount and imposing penalty of Rs.10,000/-. However, on appeal, the said penalty was set aside and interest was confirmed. Hence, the present appeal. 3 . The appellant's main contention is that the duty short paid does not stand determined under sub-section 2 or paid under sub-section 2B of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the Tribunal in as much as even when the duty stands paid by the appellant, as vide show cause notice issued subsequently, the assessee's liability to pay the duty is being determined. Unless such liability is determined the amount so paid by him may not be available for appropriation. Even Explanation 2 to Section 11AB is to the effect that interest is payable on the amount paid by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to be paid by the appellant was immediately earned back as cenvat credit by their own recipient unit. Thus, by less or late payment, the appellant gets no benefit and conversely the department suffers no loss. In this scenario, there is no justification for invoking the provisions of Section 11AB and charging interest. However, I find that the Tribunal in case of Gujarat State Fertili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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