2008 (6) TMI 386

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....e Respondent. [Order]. - In the instant case the appeal filed by the Revenue seeks to restore the demand of interest vacated in the impugned order. The facts of the case are that the appellant M/s. Giri Tex, Karur, had removed excisable goods to adjacent premises without payment of duty. It appears that owing to unprecedented rains and flood in October 2003 in Tamilnadu, the assessee was for....

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....sp;     CCE, Delhi-III v. Machino Montell (I)  Ltd. [2004 (168) E.L.T. 466 (Tri.-LB) 3.       Rashtriya Ispat Nigam Ltd. v. CCE, Visakhapatnam [2003 (161) E.L.T. 285 (Tri-Bang.)] These decisions were made prior to 11-5-2001. (b)     In terms of Section 11AB effective from 11-5-01, even when the assessee had paid th....

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....t existed at the material time provided for recovery of interest in cases of delay in payment of duty even if the duty not paid/short paid, is paid by the assessee voluntarily before the show cause notice is issued by the department. Section 11AB at the material time read as follows : "Section 11AB. Interest on delayed payment of duty. - (1)Where any duty of excise has not been levied or paid o....

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.... Section 11AB of the Act as it existed prior to 11-5-2001. Therefore, the Commissioner's (A) reliance on these case law, is misplaced. The case law cited by the ld. Counsel in the Commissioner of Trade Tax, Lucknow v. Kanhai Ram Thekedar case (supra) dealt with a case where demand of interest was made four years after the assessment order. In the instant case, the notice was issued within six mont....