2007 (5) TMI 404

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....lant. Shri V. Seshagiri Rao, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dismissing the stay application, we proceed to deal with the appeal. 2. By Final Order Nos. 944 & 945/2004 dt. 23-9-2004 [200....

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....ional Asst. Commissioner, wherein an amount of Rs. 19,56,766/- was demanded as interest on the duty amount of Rs. 42,49,950/- for the period from 27-5-2001, the date immediately after expiry of 3 months from the date on which the Commissioner passed his original order. This demand was appealed against and learned Commissioner (Appeals) sustained the demand of interest. Hence the present appeal. ....

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.... was no liability to pay any interest under Section 11AA ibid. On the other hand, it is ld. SDR's submission that the duty amount of Rs. 42,49,950/- should be treated as part of the larger amount of duty demanded by the Commissioner in his original order and, therefore, the assessee had liability to pay interest thereon from the date immediately after expiry of 3 months from the date of the said o....

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.... as it is at loggerheads with what learned SDR submitted at the outset. As rightly submitted by ld. Counsel, the date of determination of duty of Rs. 42,49,950/- is the date on which learned Commissioner re-quantified the duty demand pursuant to the Tribunal's remand order. It was in the remanded proceedings that learned Commissioner allowed the benefit of input-duty credit and SSI exemption to th....