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TMI Blog2018 (5) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department under Section 11A of the Act - Held that: - there has to be a determination under Section 11A(2) of the Act preceding any measures taken under Section 11AA thereof - Since the Appellate Tribunal found, as a matter of fact, that there was no determination under Section 11A(2) of the Act, the matter has to be allowed to rest there - appeal dismissed. - GA No.2724 of 2016 CEXA No.22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch determination by the Supreme Court, the assessee paid the deficit duty. Such position is not in dispute and is recorded in the order impugned dated February 15, 2016 passed by the Appellate Tribunal. An order of adjudication was subsequently served on the assessee on account of interest. The assessee contested the same and failed before the appellate authority. Before the Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us, there has to be a determination under Section 11A(2) of the Act preceding any measures taken under Section 11AA thereof. Since the Appellate Tribunal found, as a matter of fact, that there was no determination under Section 11A(2) of the Act, the matter has to be allowed to rest there. In any event, the Appellate Tribunal also found that even if the determination under Section 11A(2) is deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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