2009 (3) TMI 491

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....nt. [Judgment] - The petitioner's father was running an industry called, "Teegeekay Industries" at Sreemoolanagaram in Ernakulam district engaged in fabrication and galvanization of M.S angles for erection of electric towers. The angles were supplied by the Kerala State Electricity Board and according to the petitioner, in fact the job done by the industrial unit did not amount to manufacture u....

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....s under Exhibits P11 and P18 have been confirmed. 2. In so far as Exhibit P13 is concerned, this is a de novo order passed by the assessing authority, in relation to the demands for the period from 1-1-1991 to 30-6-1991. The said order has also become final. The details of the amounts, which according to the Department, are in arrears towards the Central Excise duty from M/s. Teegeekay Industri....

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....tioner essentially relates to two aspects. Firstly, it is contended by the petitioner that all the aforementioned demands relate to a period prior to 1995 and therefore interest cannot be levied under Sections 11AA and 11AB of the Central Excise Act, because the said Sections were brought into force only with effect from 26-5-1995 and 28-9-1996 respectively. But, I am in agreement with the submiss....

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....ritten demand raised by the competent authority and issued under Section 11A of the Central Excise Act. 6. I am of view that as it stands above, in the absence of any material to show that an amount of Rs.3,06,445/- emanates from a demand confirmed under Section 11A of the Central Excise Act, it is not open to the respondents to re cover the same from the assessee. 7. Mr. Gopalakrishnan Nair....