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TMI Blog2020 (2) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) or has paid the duty under sub Section (2) of Section 11A shall in addition to the duty, be liable to pay interest. The expressions shall, in addition to the duty, be liable to pay interest in Section 11AB(i) of the Act, 1944 as it stood during the relevant period make it clear that the liability to pay interest is linked with the delayed payment of duty as determined under Section 11A of the Act, 1944. The Commissioner (Appeals) proceeded on the basis of Section 11A(14) of the Act, 1944 which was not introduced, during the material period, but the Order of the Commissioner (Appeals) is required to be upheld, after analyzing Section 11AB of the Act 1944 as it stood during the relevant period. There are no reason to interfere the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st and penalty of the self-same issue of the appellant was adjudicated for the earlier period and confirmed by the adjudicating authority. The Tribunal by Order No. S-138-139/A-161-162/ KOL/2003 dated 18.02.03 set aside the adjudication order and allowed the appeals of the appellant. 2.2 Revenue filed appeal before the Hon ble Supreme Court. The Hon ble Supreme Court by judgement dated 11.03.15 in Civil Appeal No. 7955-7956 of 2003 (Commissioner of Central Excise Vs. M/s. Tubes Structurals Another) allowed the appeal of the Revenue partly in so far as it restored the Order of the Commissioner only in so far as it pertained to imposition of excise duty on the sum of ₹ 34,67,164.00 and set aside the penalties imposed in the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion the Cross Objection filed before the Commissioner (Appeals). It is submitted that Sub Section (14) of Section 11A and Section 11AA of the Central Excise Act, 1944 substituted from 08.04.11 would be effective prospectively. It is further submitted that the Hon ble Supreme Court had not confirmed the demand of interest and therefore the Commissioner (Appeals) could not have upheld the demand of interest. The Learned Counsel of the appellant drew the attention of the Bench to the Grounds of Appeal and the relevant portions of the impugned order. 4. The Learned Authorised Representative on behalf of the Revenue reiterated the findings of the Commissioner (Appeals). 5. Heard both sides and perused the appeal records. 6. On perusa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds itself, a small scale industry would be entitled to the benefit of the aforesaid Notification. He has also referred the judgment of this Court in Commissioner of Central Excise, Jamshedpur vs. Superex Industries, Bihar (2004) 4 SEC 207 wherein similar order passed by the Tribunal was upheld by this Court, albeit keeping in view provisions of the un-amended para 4. In view of the aforesaid, we are of the opinion that non-payment of duty by the respondent was bona fide act, having nurtured a belief that it was not liable to pay the excise duty on the goods. We, thus, find force in this submission of the learned counsel for the respondent. Therefore, while setting aside the order of the Tribunal, we restore the order of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that Section 11A (14) was substituted from 08.04.11. I find that during the relevant period Section 11AB was operative. Section 11AB deals with interest on delayed payment of duty. Sub Section (1) of Section 11AB provides that where any duty of excise has not been levied or paid etc. the person who is liable to pay the duty as determined under Sub-Section (2) or has paid the duty under sub Section (2) of Section 11A shall in addition to the duty, be liable to pay interest. The expressions shall, in addition to the duty, be liable to pay interest in Section 11AB(i) of the Act, 1944 as it stood during the relevant period make it clear that the liability to pay interest is linked with the delayed payment of duty as determined under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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