2004 (2) TMI 423

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....for the Respondent. [Order]. -  Heard both sides. The appellants are agrieved by the demand of interest under Section 11AA of the Central Excise Act, 1944 for the period from 26-8-1995, 3 months after the Finance Bill, 1995 received ascent of the President introducing the said Section 11AA. It is the case of the appellants that the disputed period of duty demand was May, 1990 to Novembe....

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....ws :- (1)        Serai Kella Glass Works Pvt. Ltd. v. C.C.E., Patna - 1997 (91) E.L.T. 497 (S.C.) (2)        Elgitread (India) Ltd. v. C.C.E., Cochin - 2001 (133) E.L.T. 172 (Tri. - Bang.) (3)        Kitply Industries Ltd. v. C.C.E., Calcutta-II - 2003 (152) E.L.T. 208 (Tri.-Kolkata) =....

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....ity. He further states that since the order of demand has been passed under Section 11A, the interest is, therefore, payable on the amount of duty since the duty amount remained unpaid till 22-7-1998. He also states that the ground of provisional assessment was not taken by the appellants at the earlier stages and that the same is being taken before the Tribunal for the first time. 5. Afte....

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....s no bar that an order under Section 11A cannot address a situation where the short/non-levy related to assessments which were earlier provisional, and even if such an order is taken to be in the nature of finalizing the provisional assessment, it does not loose the character of being an order under Section 11A consequently enabling application of the provisions of Section 11AA which requires paym....