2007 (4) TMI 509

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....mt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The appellants were engaged in the manufacture of "Carburettors" (motor vehicle parts) during the material period. During the period from 23-4-1996 to 28-10-1997, they had supplied 3256 pieces of carburettors to M/s. Maruti Udyog Ltd. for the latter's 'Esteem' and 'Zen' (automatic) models of cars. The....

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.... the course of investigations. Out of this payment, an amount of Rs. 2,21,422/- was sought to be appropriated as duty on the above differential value. In adjudication of this demand, the original authority made the appropriation as above, demanded interest under Section 11AB of the Central Excise Act, imposed a penalty of Rs. 2,21,422/- under Section 11AC of the Act and also a separate penalty of ....

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....ential duty on 3256 pieces of carburettors supplied to M/s. Maruti Udyog Ltd. during the period of  dispute. The notice did not propose to deny any refund. The assessee did not file any refund claim either.  In the  circumstances, we do not think that any refund claim is part of the subject-matter of this case. In this appeal, we are concerned with the question whether the demand of....

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....triya Ispat Nigam Ltd. [2004 (163) E.L.T. A.53 (S.C.)]. As regards the demand of interest on duty which was paid prior to issuance of the show-cause notice, we find that the notice was issued only to appropriate the duty paid by the assessee and that there was no determination of duty by the adjudicating authority. Section 11AB provided for interest in appropriate cases, where there was determinat....