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of <h1>Appellant Liable for Interest on Delayed Duty Payment Upheld by Tribunal</h1> <h3>PRABHAT ZARDA FACTORY LTD. Versus COMMISSIONER OF C. EX., DELHI</h3> The Tribunal upheld that the appellant is liable to pay interest under Section 11AA for delayed payment of duty, dismissing the appeal challenging the ... Interest on delayed payment of duty Issues involved: Whether the assessee is liable to pay interest u/s 11AA for delayed payment of duty.Summary:The appeal was filed by the assessee challenging the Order-in-Original No. 25/2001 passed by the Commissioner of Central Excise, New Delhi, regarding the non-payment of Central Excise duty on unbranded chewing tobacco. The main contention raised was the liability to pay interest u/s 11AA for delayed payment of duty.The appellant argued that since Section 11AA was not in force when the show cause notice was issued, no interest could be charged. Additionally, it was claimed that no interest could be claimed for the period when the goods were detained under Rule 230 of the Central Excise Rules. The appellant also contended that the duty demand confirmation was communicated late, and during a specific period, there was a stay order from the Tribunal.The Tribunal found no merit in the appellant's contentions. It was clarified that duty demand was confirmed before the enactment of Section 11AA, and interest was applicable from the relevant date of duty determination. The Tribunal also ruled that the appellant was liable to pay interest as per the provisions of Section 11AA, irrespective of the communication delay of the duty demand confirmation.Regarding the contention on interest during the period of goods detention, the Tribunal held that no exemption could be claimed by the appellant for this period. The date of the adjudication order was considered the relevant date for determining the liability to pay interest u/s 11AA. Ultimately, the appeal was dismissed, and the appellant was held liable to pay the interest as directed.In conclusion, the Tribunal upheld the decision that the appellant was liable to pay interest u/s 11AA for the delayed payment of duty, dismissing the appeal.
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