2011 (3) TMI 725

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....i Kumaran, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. - The revenue has preferred this appeal challenging the order passed by the Tribunal which has held that when the differential duty has been paid before the issue of Show Cause Notice, no interest is liable to be paid on such duty. 2. The transaction in question relates to the period from 24-11-2003 to 10-12-2003....

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....h order has been confirmed by the Tribunal. It is against the said order, the present appeal is filed by the revenue. 3. Section 11A of the Act deals with the recovery of duty not levied or not paid or short levied or short paid or erroneously refunded. Section 11AB of the Act deals with the interest on delayed payment of duty. Section 11(A) of the Act was amended by Act No. 14/2001 which ....

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....ty has to be paid on the relevant date an opportunity is given to the assessees to pay the duty and differential duty before the commencements of the proceedings under sub-section (1) of Section 11A of the Act. However, even in cases where differential duty is paid before the proceedings were initiated under sub-section (1) of Section 11A of the Act, the interest for the delayed payment has to be ....

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....s been paid before the issue of Show Cause Notice under sub-section (1) of Section 11A of the Act and therefore, the order passed by the Appellate Authority and the Tribunal is illegal and cannot be sustained. Hence we pass the following : ORDER (a)     Appeal is allowed. (b)     The impugned order's passed by the Tribunal as well as the Appellate A....