2015 (10) TMI 2283

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....dv., Mr. Rajiv Singh, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Anand Sukumar, Adv., Mr. S. Sukumaran, Adv., Mr. Bhupesh Kumar Pathak, Adv. And Mr. K. Rajeev, Adv. ORDER There was short payment of excise duty by the respondent-assessee. The said shortfall was made good by the assessee, though belatedly. For this delayed period, the Revenue imposed interest under Section 1....

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....t in terms of Section 11A (2B) of the Central Excise Act, 1944. Section 11A(2B) of the Central Excise Act, 1944, reads as follows: "Where any duty of excise has not been levied or paid or has been short-levied or erroneously refunded, the person, chargeable with the duty, may pay the amount of duty before service of notice on him under sub-section (1) in respect of the duty, and inform the Central....