Interest on delayed excise duty follows adjudication once Section 11AA applies, even without a notice mention or detention relief.

Interest under Section 11AA of the Central Excise Act was payable on delayed duty once duty had been determined by adjudication after the provision came into force. The adjudication order was the relevant trigger for computing interest, so the date of communication of that order did not change the statutory liability. Omission to mention interest in the show cause notice did not defeat the demand, and Rule 233A did not govern interest recovery. Detention of goods was only a protective measure after default and did not exempt the assessee from interest for the detained period.

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Issues: Whether interest under Section 11AA of the Central Excise Act was payable on delayed payment of duty, including for the period of detention of goods and notwithstanding that the show cause notice did not specifically mention interest.

Analysis: Duty was determined by the adjudication order, and Section 11AA had already come into force by the time the duty was so determined. The statutory scheme makes the adjudication order the relevant date for computing interest liability if duty is not paid within the prescribed period. The omission to mention interest in the show cause notice did not defeat the statutory liability, and Rule 233A did not govern demand of interest. Detention of goods was only protective of revenue after default in payment of duty and did not create any exemption from interest for that period. The date of communication or receipt of the adjudication order did not alter the statutory consequence because the relevant date remained the date of determination of duty.

Conclusion: Interest under Section 11AA was rightly exigible on the delayed duty payment, including the disputed periods, and the assessee's challenge failed.

Ratio Decidendi: Where duty is determined by adjudication after Section 11AA has come into force, interest becomes payable from the statutorily prescribed period after such determination, regardless of whether the show cause notice mentioned interest or the goods were detained.

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