2008 (5) TMI 484

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....a Dass, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against Order-in-Original No. 12/2007 (de novo) dated 12-2-2008 passed by the Commissioner of Central Excise, Bangalore-III. 2. The de novo order has been issued by the Commissioner consequent to the Final Order Nos. 553-554/2005 dated 8-4-2005 [2005 (187) E.L.T. 85 (T). In t....

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....ication of the Central Excise Duty. In fact, the duty had already been paid. Their only grievance is against the demand of interest. 3. Shri V.M. Doiphode, learned Advocate, appeared on behalf of the appellants and Shri Raja Dass learned JDR, for the Revenue. 4. The learned Advocate invited our attention to the provisions of Law Section 11AB (2) which is reproduced below: "The p....

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....case, it is not in dispute that the Central Excise Duty on the goods procured indigenously became payable prior to 2001. Precisely, the date is 11-5-2001, because the amended provisions of Section 11AB came into effect only with effect from 11-5-2001. As the duty involved in this case is prior to that, this provision cannot be made applicable. Moreover, the appellant had stated that in the show ca....