2006 (6) TMI 360

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....Respondent. [Order]. - Heard both sides. 2. The respondents are called absent. No representation for them. In the instant case, show cause notice dated 26-4-2004 was issued to the assessee alleging that the assessee had failed to pay interest leviable on differential duty paid by them by issuing supplementary invoices to the customer. The assessee had cleared the goods as per purchas....

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....he demand was confirmed by the Assistant Commissioner of Central Excise & Customs, Aurangabad. On filing the appeal, the Commissioner (Appeals) set aside the impugned order passed by the Assistant Commissioner. 5. It is the observation of the Commissioner (Appeals) that in order to invoke the provisions of section 11AB there must be an order of determination of duty under section 11A(2) or....