2015 (10) TMI 2283

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....inu Tamta, Adv., Mr. Naik H. K., Adv., 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 Rev....

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....e Notice, they are not liable to pay any interest 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....