2004 (4) TMI 187

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..... appeal relates to computation of interest on delayed payment of duty determined by a proper officer. The relevant section i.e 11AA of Central Excise Act which came into force w.e.f. 26-5-1995 reads as follows : "Section 11AA. Interest on delayed payment of duty. - Where a person, chargeable with duty determined under sub-section (2) of Section 11A, fails to pay such duty within three months fro .....

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..... be payable is reduced by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, the Court, the date of such determination shall be the date on which an amount of duty is first determined to be payable. Explanation 2.- Where the duty determined to be payable is increased or further increased by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, the Court, the .....

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..... 76 to argue that the date of determination should be read as 'date of receipt' of the order. 3. We see hardly any reason to refer to any other enactment or the judgment of the Hon'ble Supreme Court in the case of M.M. Rubber Co. [1991 (55) E.L.T. 289 (S.C.)] to understand the correct purport of the expression used in Section 11AA of the Act. The language in Section 11AA is clear and unambiguous. .....

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