2017 (2) TMI 380

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..... Per Ramesh Nair The fact of the case is that the appellant is engaged in the manufacture of products - Acetonitrile Lichrosolv, Methanol Dried GR, Methanol Lichrosolv, Methanol Spl. Dried GPR etc. The said products are manufactured by them on job-work basis on behalf of M/s E-Merck (India) Ltd. As per the agreement between E-Merck and the appellant, the raw materials and Technical knowhow were su .....

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..... y, the demand of differential duty was proposed. The appellant deposited the duty amount and the same was passed on to Sunbel Alloys, who have taken the CENVAT Credit of the differential duty so paid by the appellant. The appellants by the present appeal challenged only demand of interest made under section 11A of the Central Excise Act, 1944. 2. Shri Rajesh Ostwal, learned Counsel for the appell .....

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..... regards the duty demand, the same has been confirmed and paid by the appellant and the duty demand was not challenged by the appellant in this appeal. Therefore, the duty demand confirmed in the impugned order attained finality. Once the duty demand is confirmed and there is no challenge to that then, the interest is correctly chargeable on such duty under section 11AA of the Central Excise Act, .....

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..... der, the person, who is liable to pay duty, shall, in addition to the duty, be liable to pay interest at the rate specified in sub-section (2), whether such payment is made voluntarily or after determination of the amount of duty under section 11A. (2) Interest, at such rate not below ten per cent and not exceeding thirty-six per cent per annum, as the Central Government may, by notification in .....

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..... determined under Section 11A(2), the interest will be invariably chargeable. As per, impugned order the duty was undisputedly determination under Section 11A, hence the demand of interest is absolutely in accordance with law, which does not require any interference. As per our above observation, we find that the interest demanded in the impugned order is legal and correct. Therefore, the appeal i .....

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