2011 (3) TMI 14

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....ents. 2. The petitioner‟s Factory is registered with the Central Excise Department as a manufacture of tea, bearing Regn. No.AABCRO236 PXMOO1 and they challenge the adjudication order dated 4th October, 2004 (Annexure-IX) of the Asstt. Commissioner, Central Excise, whereby the demand of interest on delayed payment of additional duty of excise, has been conformed in the adjudicatory process. 3.1. Following the Finance Act, 2003 (hereinafter referred to as „the 2003 Act‟) i.e. No.32/2003, additional duty of excise became leviable at the rate specified in the schedule and by the demand notice dated 27th November, 2003 issued by the Superintendent, Central Excise, Dibrugarh-1 Range (Annexure-IV), Rs. 2,17,690/- (Rupees t....

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....nion of India vs. Assam Brook Ltd.) submits that the liability of the petitioner to pay additional excise duty in pursuant to the 2003 Act, is already settled by this Court. He further submits that as there was delay in depositing the excise duty, the petitioner has been rightly fastened with interest liability for delayed payment under Section 11AA of the Central Excise Act, 1944. 6.1. From the materials on record, it is clear that the duty payable on manufacture of tea during 1st March, 2003 to 30th June, 2003 was deposited by the petitioner on 29th March, 2004. The petitioner was asked to deposit the excise duty within 15 days of the demand notice dated 27th November, 2003. Section 11AA provides that if the demanded duty is not paid w....