TaxTMI 
TaxTMI 
2009 (3) TMI 833
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....cating 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 cause notice and pass an appropriate order for ....
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....? 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 Order-in-Appeal No. 657/2000, dated 14-12-2000 of Commissioner (Appeals), ....
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....missioner (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 is submitted that the period of three months for payment of interest on delayed payment of duty starts from the dat....
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....der 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 immediately. -Sd/- Superintendent of C. Ex., 'E' Range, Mysore Encl: as above Copy to : The Asstt. Commissioner of C. Ex., Mysore-I Division. ANNEXURE ....
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.... 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. Explanation 1. - Where the duty determined to be payable is reduced by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, the court, the date of such determination shall be the date on which an amount of dut....