2009 (12) TMI 767

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....the Respondent. ORDER The appellant was engaged in the manufacture of steel castings with the aid of electric furnace during the material period. They had cleared a quantity of 38.76 MTs of steel castings without payment of duty during the period from 22-5-1980 to 21-4-1982 claiming the benefit of an exemption notification. In adjudication of a show-cause notice, wherein duty was demanded in....

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....icated upon by the Assistant Commissioner, who quantified the amount of interest at Rs. 66,738/- and demanded the same. An appeal filed by the assessee against the Assistant Commissioner's order did not succeed. Hence the present appeal of the assessee. 2. After hearing the learned Counsel for the appellant and the ld. JDR for the respondent, I find that the short question to be considered in t....

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....pay interest on such duty under Section 11AA from the date immediately after three months from 26-5-1995 till the date of actual payment of duty. This would mean that the appellant is liable to pay interest on the aforesaid amount of duty (Rs. 32,000/-) for the period from 26-8-1995 to 25-1-2007. The decision to this effect taken by the lower authorities has only to be sustained. 3. As rightly ....

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....1983, but the Appellate Commissioner's order was set aside by this Tribunal on 8-9-1986 [1986 (26) E.L.T. 284 (Tri.)]. The assessee's appeal against this Tribunal's order was rejected by the Hon'ble Supreme Court on 13-3-1997 [2004 (167) E.L.T. A99 (S.C.)]. Ultimately, the assessee paid the duty on 30-10-1999. They argued that they were not liable to pay any interest for the period prior to the Su....