2009 (4) TMI 641

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....id the same to the Department under invoices dated 21-3-2005. Subsequently the authorities scrutinized the records of the appellants and after due process of law demanded interest of Rs. 2,62,291/- for the delay in payment of the differential duty with reference to the respective dates of clearance during the material period. The impugned order affirmed the demand of interest of Rs. 2,62,291/- made by the original authority under Section 11AB of the Central Excise, 1954. In the appeal filed before the Tribunal it is argued that at the time of clearance of the impugned goods there had been no short-levy, short-payment, non-levy or non-payment of duty. The liability of additional duty arose on a future date when the books of accounts of the a....

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....se law cited by the appellants were not relevant to the case on hand. 3. I have carefully considered the case records and the rival submissions by both sides. Section 11AB reads as follows :- "(1) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person who is liable to pay duty as determined under sub-section (2), or has paid the duty under sub-section 2(B), of Section 11 A, shall, in addition to the duty, be liable to pay interest at such rate ...." Sub-section (2B) of Section 11A reads as follows :- "(2B) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person, chargeable with t....