2004 (8) TMI 472

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.... JDR, for the Respondent. [Order]. -  The appellant was clearing an intermediate product, viz. fatty acid, on payment of duty to his sister concern and the latter was taking Modvat credit of duty paid on the fatty acid and used it in the manufacture of final dutiable products. By Notification 45/2000-C.E. (N.T.), dated 30-6-2000, it was laid down that in such cases, the assessable value....

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....posed. The original authority confirmed the duty demanded and interest, and imposed a penalty of Rs. 5,000/-. In appeal, the Commissioner (Appeals) confirmed the order of the lower authority. Hence this appeal. 2. Heard both sides. 3. The issue to be decided is whether interest either under Section 11AA or Section 11AB can be demanded in a case where duty is not determined under Se....