2009 (7) TMI 1039

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....ORDER This is an appeal filed by the Department. There is no representation for the respondent, nor any request of theirs for adjournment. 2. After examining the records, I note that the short question to be considered in this case is whether the respondent is liable to pay interest under Section 11AB of the Central Excise Act on the amount of duty paid by them for the period February 2003 t....

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....d a valid point in the submission of the learned SDR. On the facts of this case, the learned Commissioner (Appeals) granted the benefit of sub-section (2B) of Section 11A of the Act to the assessee inasmuch as the latter quantified the correct amount of duty payable on the goods in question for the period February 2003 to October 2004 and paid the same before issuance of the show-cause notice. Thi....