2015 (10) TMI 1696

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.... has confirmed the demand vide two separate OIOs of same dated 8.10.1998 and another OIO dt.4.1.2000. On appeal, Commissioner (Appeals) upheld the impugned order. Thereafter, appellants paid the entire excise duty. However, they have not paid the interest amount. The Range Superintendent of Central Excise informed them vide letter OC No.265/2005 & 268/2005 both dt.1.7.2005 that appellant has to pay interest on the amount already confirmed and paid by them. Against the letter of Range Superintendent, they filed appeal before Commissioner (Appeals) who rejected their appeal. On appeal before this Tribunal, the Tribunal vide Final order No.1130 to 1132/08 dt.3.10.2008 dismissed the appeal No. E/738/2005 for non-compliance. The remaining appeal....

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....shri V.V. Patil SSK Ltd. Vs Commissioner 2008 (224) ELT A34 (SC) (iv) Bisleri International Vs CCE Chennai 2009 (241) ELT 556 (Tri.-Chennai) (v) CCE Vizag Vs Anam Electrical Mfg. Co. 2013 (294) ELT 434 (Tri.-Bang.) 5. After hearing both sides, I find that the demand has been confirmed by the adjudicating authority on 8.10.98 and 4.1.2000. The demand was confirmed under Section 11A of the Central Excise Act whereas appellants paid the amount only during 2004 and 2005 that too in installments. Appellant's contention that interest cannot be demanded beyond the period  of one year is not justified as on perusal of letter issued by the Range Superintendent in  OC No.268/2005 dt.1.7.2005, I find that the Superintendent has ....

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....rence to text of Section 11AB, it is evident that there is no discretion regarding the rate of interest. Language of Section 11AB(1) is clear. The interest has to be at the rate not below 10% and not exceeding 36% p.a. The actual rate of interest applicable from time to time by fluctuations between 10% to 36% is as determined by the Central Government by notification in the Official Gazette from time to time. There would be discretion; if at all the same is incorporated in such notification in the gazette by which rates of interest chargeable u/s. 11AB are declared. The second aspect would be whether there is any discretion not to charge the interest u/s. 11AB at all and we are afraid, language of Section 11AB is unambiguous. The person,....