2017 (9) TMI 767

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t, 1944, interest at the prescribed rate, has to be paid - appeal dismissed - decided against appellant.
Mr. Anil Choudhary, Member (Judicial) and Mr.Anil G. Shakkarwar, Member (Technical) Request for Adjournment, for Appellant Shri Gyanendra Kumar Tripatthi, Asstt. Commr. (AR), for Respondent ORDER The present appeal is directed against Order-in-Appeal No. 130-CE/LKO/06 dated 16/10/2006 pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... thority had confirmed the demand and ordered the appellant to pay appropriate interest and imposed a penalty of ₹ 1,00,000/- on the appellant under Rule 173-Q of Central Excise Rules, 1944. Aggrieved by the said order, appellant preferred appeal before the Commissioner (Appeals). Learned Commissioner (Appeals) decided the appeal through the impugned Order-in-Appeal dated 16.10.2006, wherein .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The only issue remains is payment of interest by appellant in the present case. We find that when the duty is paid late, i.e. after the due date as provided under Section 11AB of Central Excise Act, 1944, interest at the prescribed rate, has to be paid. Therefore, we do not find any reason to interfere with the impugned Order-in-Appeal dated 16.10.2006. 6. Accordingly, we dismiss the appeal filed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X