2011 (3) TMI 771

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....ri J.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals) vide which he has held the classification of respondent's product "Ala Fabric Bleach" under Chapter Heading 2828.90 by accepting the assessee's stand and has rejected the Revenue's contention of classification of said product under Heading 3402.90....

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....order passed by Dy. Commissioner, confirming demand of duty of Rs. 41,01,685/- along with confirmation of interest in terms of Section 11AB of Central Excise Act, 1944. Further, penalty of Rs. 10 lakhs has been imposed upon the respondent in terms of Rule 173Q(1) of Central Excise Rules, 1944. 3. The said order of Dy. Commissioner was appealed against by the assessee before Commissioner (A....

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....y suppression or mis-statement in the show cause notice and otherwise also the classification list filed by them was approved by proper officer, confirmation of interest under Section 11AB was not in accordance with law. He accordingly prays that while allowing the appeal of Revenue, the order of Dy. Commissioner relating to only duty confirmation be restored and order of Commissioner (Appeals) se....

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....ards interest, we have seen the provisions of Section 11AB as they existed during the relevant period. The same provided that confirmation of interest when the duty confirmed was based on the allegations and findings of suppression or mis-statement etc. Inasmuch as we have already held that there was no fraud or suppression on the part of the assessee, confirmation of interest under Section 11AB o....