2006 (2) TMI 347

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....cate, for the Respondent. [Order]. - This appeal of the Revenue is against an order of the Commissioner (Appeals) vacating a penalty imposed on the respondents by the original authority under Section 11AC of the Central Excise Act. Against the same order of the appellate authority imposing a penalty under Rule 173Q besides sustaining demand of duty confirmed by the original authority, the as....

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....) Moreover as per the explanation to sub-section (2B) of Section 11A of CEA, 1944 the interest under Section 11AB shall be payable on the amount paid by the person under sub-section (2B). Therefore, as per sub-section (2B) of Section 11A read with sub-section (1) of Section 11AB, the assessee should pay the interest on the duty amount already paid as extended period is involved in the present....