2015 (10) TMI 1155

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent (AR) & Shri Ashutosh Nath, Asstt Commissioner (AR) ORDER Per : Ramesh Nair This appeal is directed against Order-in-Appeal No. PKS/84/BEL/2011-12 dtd. 4/8/2011 passed by the Commissioner of Central Excise (Appeals), Mumbai - III, wherein Ld. Commissioner (Appeals) has held that appellant is required to pay interest even though the differential duty was paid voluntarily in accordance ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y on there own therefore it is not case of determination of duty in terms of subsection (2) of Section 11A. He also submits that the Section 11AA was inserted from 11/5/2001 by Section 2 of the Finance Act therefore prior to 11/5/2001 interest is not payable in case where assessee discharged the duty liability voluntarily and same is not determined under subsection 2 of the Section 11A. In support....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mr. of C.Ex & Service Tax (LTU) [2012(286) ELT 208 (Tri-Del)] (c) Interfit India Ltd. vs. Commissioner of C. Ex, Madurai [2011 (274) ELT 443 (Tri-Chennai)] (d) SKH Auto Components Ltd. vs. Commissioner of C. Ex, Delhi- IV [2011 (274) ELT 273 (Tri.Del)] (e) Tenneco RC India (P) Ltd. vs. Commissioner of C. Ex, Puducherry [2013(295) ELT 233 (Tri-Chennai)] He further submits that in view o....