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TMI Blog2017 (8) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent dies or is adjudged as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate - demand of interest unsustainable - appeal dismissed - decided against Revenue. - E/20102/2014-SM - 21034/2017 - Dated:- 5-7-2017 - Shri S.S Garg, Judicial Member Dr. Harish J. Deputy Commissioner (AR) - For the Appellant Shri Thomas Joseph, Advocate - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority to re-examine the matter afresh. Assistant Commissioner of Central Excise Ernakulam I Division heard the case again and confirmed the demand. The assessee again went on appeal before the CESTAT, New Delhi and the Tribunal in its Final Order dated 15.3.1993 dismissed the appeal and confirmed the demand but the assessee did not pay the demand and the Department initiated the recovery proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the meantime the party paid an amount of ₹ 22,86,188/- (Rupees Twenty Two Lakhs Eight Six Thousand One Hundred and Eighty Eight only) towards excise duty but the interest which accrued amounting to ₹ 42,91,144/- (Rupees Forty Two Lakhs Ninety One Thousand One Hundred and Forty Four only) from 26.05.1995 upto 15.07.2012 was not paid. Thereafter the assessee filed a petition for waive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) in para 13 has observed that the demand was not issued under Section 11A of the erstwhile Central Excise Act and hence the provisions of Section 11AA of the erstwhile Central Excise Act for demanding interest cannot be applied for the period prior to 26.05.1995 as the demand was not issued invoking sub-section 2 of Section 11A, then as per Section 11AB(2) interest also cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 1998 (103) ELT 128 (Tribunal). Further I find that as per Rule 22 of CESTAT (Procedure) Rules, where in any proceedings the appellant or applicant or a respondent dies or is adjudged as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate. Therefore, after considering the facts and circumstances of the case and the impugned order, I find no merit i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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