2007 (4) TMI 421

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....pondent. [Order]. -  Heard the ld. DR Shri Lama. The revenue is in appeal aggrieved by the order-in-original passed by the Commissioner (Appeals). 2. In the instant appeal the Additional Commissioner has confirmed the  demand of Rs. 52,305/- which pertains to rebate amount fraudulently claimed by the assessee. There was also an order for appropriation of Rs. 45,000/- which ....

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....) E.L.T. 331, the recourse can be had to the provisions as prevailing at the time of initiation of proceedings. Ld. DR emphasizes that as on the date of issue of show cause notice the provisions under Sec. 11AB of Central Excise Act was very much in force as such the interest is chargeable on the assessee. After considering the point at length, I am of the view that there is no substance in the co....