2010 (7) TMI 291

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....Advocates, for the Petitioner. [Order per: Adarsh Kumar Goel, J.]. - This petition seeks quashing of order dated 20-1-2006, Annexure P-3 read with order dated 16-4-2010, Annexure P-6, under the provisions of the Central Excise Act, 1944 (for short, "the Act"), to the extent of directing payment of interest @ 10% for delayed payment of excise duty due, from the date the interest became leviable ....

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....y, redemption fine and confiscation of the vehicle. The petitioner moved the Settlement Commission under Section 32 of the Act, seeking immunity from prosecution and other reliefs. The Settlement Commission vide order dated 20-1-2006, settled the duty liability, which had already been discharged and while granting immunity from interest above 10%, directed payment of interest @ 10% from 28-9-1996 ....

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....utory provision for demand of interest on the date the goods were cleared in the year 1995, there was no question of grant of waiver of interest or demand of interest. 8. The questions for consideration are:- (i) Whether writ petition earlier filed against order dated 20-1-2006 having been withdrawn without liberty to file a fresh petition, a second petition will lie on the same cause of act....

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....ble Supreme Court in Sarbuja Transport Service v. State Transport Appellate Tribunal - (1987) 1 SCC 5. The question is answered accordingly. Re.(ii) :- While an assessee may not be liable to pay interest under Section 11AB of the Act for the period prior to enforcement of the said provision in absence of provision being retrospective, there is no reason to exclude liability for future. In the p....