9911796707
TMI Blog2016 (9) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... becomes operational only when duty become payable, consequent to issue of an order/instruction or direction by the payment under Section 37B. In the instant case, there is no such 37B order and therefore, the proviso to said sub-section cannot be invoked. The said sub-section provides that interest can be demanded even when the duty has been paid. - Decided against the appellant - APPEAL No. E/5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said credit of AED (T TA) towards payment of Additional duty of Excise (Goods of Special importance). A show-cause notice for recovery of interest was issued to the appellant alleging that it was not permissible to use the credit of AED (Textile Textile Articles) for payment of AED (GSI). The penalty was also sought to be imposed on the appellant. The interest and equivalent penalty was conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, no interest can be demanded from them and no show-cause notice should have been issued to them. 4. The learned AR relies on the impugned order. 5. I have gone through the rival submissions. Section 11 AB (1) reads as follows: Section 11AB(1) in the Central Excise Act, 1944 (Interest on delayed payment of duty- (1) Where any duty of excise has not been levied or paid or ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yable consequent to issue of an order, instruction or direction by the Board under section 37B, and such amount of duty payable is voluntarily paid in full, without reserving any right to appeal against such payment at any subsequent stage, within forty-five days from the date of issue of such order, instruction or direction as the case may be, no interest shall be payable and in other cases the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
