TaxTMI 
TaxTMI 
2009 (3) TMI 833
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....he said rebate was sanctioned by the Adjudicating Authority after appropriating an amount of Rs. 1,82,734/- being the interest payable by the appellant arising out of the Final Order No. 74/2005 dated 10-1-2005 of CESTAT. Aggrieved by such an appropriation, the appellant filed an appeal before the learned Commissioner (Appeals). The learned Commissioner (Appeals) also has upheld the Order-in-Original. Hence, this appeal. 3. The learned authorized representative appearing for the appellant would submit that the amount of interest which was appropriated by the Adjudicating Authority was never determined by the lower authorities at the first place. He would also submit that they have been asking the lower authorities to issue a show ca....
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.... a letter to the appellant, contents read as under ? OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE 'E' RANGE MYSORE O.C. No. 96/2005                     dated 13-4-2005 To M/s. J.K. Industries Ltd. (Vikrant Tyre Main Plant) K.R.S. Road, Metagalli Mysore - 570 016. Gentlemen, Sub : C. Excise Final Order No. 74/2005, dated 10-1-2005 of CESTAT, Bangalore - Payment of interest - regarding. Please refer to the Final Order No. 74/2005, dated 10-1-2005 of CESTAT, Bangalore passed against the Ord....
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....unt. The Modvat Credit availed was disallowed by Asstt. Commissioner and on Appeal the same was allowed by Commissioner (Appeals), Bangalore, vide Order-in-Appeal No. 657/2000, dated 14-12-2000. Aggrieved by the above Order, the Department had filed the Appeal and the Final Order No. 74/2005, dated 10-1-2005 has come to be passed. As per the above Final Order the Credit taken on Dealers invoice was disallowed. Even though we had the right to pursue the matter further, we have not filed further CA and thus debited the duty amount. It may please be noted that we had the right to pursue the matter and since the amount was less, we have not pursued the matter further. With regard to payment of interest on duty amount of Rs. 1,32,521/- it ....
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....p; C. Excise Final Order No. 74/2005 dated 10-1-2005 payment of interest on the duty amount of Rs. 1,32,521/- Reg. **** Please refer to CESTAT aforesaid order passed against the OIA No. 657/2000, dated 14-2-2000 of Commissioner (A), Bangalore and also your letter Ref. No. C. Ex./09/65 dated 29/31-3-2005 addressed to the Asst. Commissioner of C. Ex., Mysore-1 Division endorsing a copy to this office. In this connection in continuation of this office O. C. No. 96/2005 dated 13-4-2005 you are requested to pay an amount of Rs. 1,82,734/- being the interest on the duty amount of Rs. 1,32,521/- already paid by you. The details of the interest amount worked out is enclosed herewith. The proof of payment may be intimated to this office imm....
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....ate of such determination, he shall pay, in addition to the duty, interest at such rate not below ten percent and not exceeding thirty percent per annum as it for the time being fixed by the Board, on such duty from the date immediately after the expiry of the said period of three months till the date of payment of such duty : Provided that where a person chargeable with duty determined under sub-section (2) of Section 11A before the date on which the Finance Bill, 1995 receives the assent of the President, fails to pay such duty within three months from such date, then, such person shah be liable to pay interest under this Section from the date immediately after three months from such date, till the date of payment of such duty. Expl....
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....t in the case of M.M. Rubber Co., 1991 (55) E.L.T. 289 (S.C.) to understand the correct purport of the expression used in Section 11AA of the Act. The language in Section 11AA is clear and unambiguous. It says that an assessee who fails to pay duty within three months from the date of determination of duty under Section 11A(2) shall pay interest at such rates prescribed. It is not the appellants' case that he has paid duty so determined within three months from the date of determination. His contention that the period of three months should start ticking from the date of receipt of the order of determination is unacceptable." In view of the above reasonings, we find that the impugned order is not correct and legal. It is liable to be set....