2005 (7) TMI 246

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..... etermination of duty by the Revenue. The Commissioner (Appeals) had not agreed with the appellant's contention that the interest is not leviable in the absence of determination of duty in the impugned Order-in-Appeal No. 91/2004, dated 13-7-2004. The appellant was pressurised to pay the duty. 2. Subsequently the proceedings were initiated but duty was not determined and only interest was confirmed .....

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..... t does not arise. The Order-in-Original only has confirmed the interest which is upheld by the Commissioner (Appeals). As there is no determination of duty under Section 11A of the Central Excise Act, the question of confirmation of interest in terms of Section 11AB does not arise as held by the Tribunal judgments cited above. Respectively following the same, the impugned order is set aside and th .....

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