2013 (7) TMI 368

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.... Chandrasekharan: The appeal arises from Order-in-Appeal No. PII/BKS/311/2003 dated 17/10/2003 passed by the Commissioner of Central Excise (Appeals), Pune- II. 2. Vide the said order the learned appellate authority upheld the order dated 27/02/2003 passed by the adjudicating authority. In the said order, the adjudicating authority confirmed the duty liability of Rs. 2,37,087/- along with intere....

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....the appellant submits that in the order of the original adjudicating authority, interest payable by the appellant under Section 11AB was not computed and communicated to the appellant and, therefore the appellant should be given the benefit of reduced penalty @ 25% from the date of communication of interest amount. They also rely on the decision of this Tribunal in the case of Sonam Clock Pvt. Ltd....

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....yment is made. Inasmuch as the appellant had made only part payment and have not made the full amount of duty confirmed, the question of quantifying the interest amount does not arise since the date of payment of duty is not known. Interest is a consequential liability and has to be discharged by the appellant on his own whenever there is a default in payment of duty by the due date and, therefore....