2015 (9) TMI 770

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....K. Grover, Authorized Representative (DR) Per. Ashok Jindal :- Appellant is in appeal against the impugned order wherein demand and interest has been confirmed against them during the intervened period when there duty liability has been re-quantified by the Adjudicating Authority. The facts of the case are that appellant are manufacturing furnace oil and HPS which are being used for manufacturin....

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....) of the Central Excise Act, 1944. In remand proceedings duties were re-quantified which were reduced as demanded in the show cause notice. The re-quantified duty was already paid by the appellant before re-quantification. Revenue's is of the view that appellant is required to pay interest on the duty from the date of initial orders passed by the Adjudicating Authority till they have paid the actu....

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....entral Government, by notification in the Official Gazette], on such duty from the date immediately after the expiry of the said period of three months till the date of payment of such duty: Provided that where a person chargeable with duty determined under sub-Section (2) of Section 11A before the date on which the Finance Bill, 1995 receives the assent of the President, fails to pay such duty w....

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.... the amount of increased duty, the date of order by which the increased amount of duty is first determined to be payable ; (c) for the amount of further increase of duty, the date of order by which the duty is so further increased". 3. During the reading of the said provisions, interest is payable after three months from the date of final determination of duty payable by the assessee. Admittedly....