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TMI Blog2017 (10) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... not sustainable question of payment of interest does not arise. In this case demand of interest has been confirmed against the appellant for delayed payment without issuance of the show cause notice. Therefore, demand of interest is not sustainable. Consequently, the interest recovered from the appellant is to be refunded - adjustment of demand of interest is not permissible - refund of interest allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. 51810 of 2014 - FINAL ORDER NO. 56953 /2017 - Dated:- 1-9-2017 - Shri Ashok Jindal, Member (Judicial) None for the Appellants Shri P Juneja, DR for the Respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt payment of duty by the appellant. No show cause notice was issued. No duty demand was confirmed on account of short payment of duty during that period. Therefore question of payment of interest on delayed payment does not arise. Consequently, interest is not payable by the appellant and same is required to be refunded. To support his contentions Ld. Counsel relied on the decision in the case of KEC International Ltd Vs. CCE Bhopal-2014 (310) ELT 615 (Tri-Del) and in the case of CCE Bangalore Vs. Stella Rubber Works-2011 (267) ELT 495 (Kar.) 4. On the other hand Ld. AR oppose the contention of the Ld. Counsel and submits that as per rule 10 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and of duty cannot be confirmed against the appellant and consequently be recovered from the appellant. In case when demand is not sustainable question of payment of interest does not arise. In this case demand of interest has been confirmed against the appellant for delayed payment without issuance of the show cause notice. Therefore, demand of interest is not sustainable. Consequently, the interest recovered from the appellant is to be refunded. The case law relied upon by the appellant are squarely applicable to the facts of this case wherein it has been held that it is not permissible against unconfirmed demand of interest for adjustment. As per the mandate of law for any demand from the assessee the principle of natural Justice is requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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