2009 (3) TMI 89

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..... secondly, there is nothing on record to show that the assessee did not deposit the amount within 45 days of being informed of his liability
Deepak Gupta and V.K. Ahuja, JJ. Mr. Sandeep Sharma, Assistant Solicitor General of India, for the petitioner. Mr. Rakesh Sharma, Advocate, for the respondent. [Order per Deepak Gupta, J (oral)]. - This Excise Reference has been admitted on the following questions of law:- "1. Whether CEGAT has erred in entertaining new/additional ground in defence which was not raised earlier at the time of passing of adjudication order? 2. Whether admittance by the respondent to evasion of duty and paying the same only on being pointed out by the department does not amount of suppression of material facts and .....

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..... t. On perusal of Section 11-AA, which relates to payment of interest on delayed payment of duty, it is obvious that this section would become applicable only after a determination of duty under sub-section (2) of Section 11-A has been made. Similarly, in case of imposition of penalty, Section 11-AC comes into play only when duty is determined under sub-section 2 of Section 11. However, as far as Section 11-AB is concerned, it relates to non-payment or short payment of duty or erroneous refund of duty after determination of sub-section 2 of Section 11-A. But this section also deals with payment of duty under sub-section (2-B) of Section 11-A which relates to voluntary payment of duty before service of notice under Section 11-A(1). Admittedl .....

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..... shall be payable on the whole of the amount, including the amount already paid. The provisions of sub-section (1) shall not apply to cases where the duty had become payable or ought to have been paid before the date on which the Finance Bill, 2001 receives the assent of the President. Explanation 1.- Where the duty determined to be payable is reduced by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the Court, the interest shall be payable on such reduced amount of duty. Explanation 2.- Where the duty determined to be payable is increased or further increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the Court, the interest shall be payable on such increased or further incre .....

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