2015 (12) TMI 937

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....nd Ms. Pinky Arora, Advocate For the Respondent : Mr. Yashpal Sharma, DR ORDER PER: RAKESH KUMAR The appellants are manufacturers of sugar. The period of dispute is for November, 1997 and December, 1997. During this period, in terms of the policy of the Central Government and orders issued in this regard, the appellant had cleared certain quantity of sugar out of free sale sugar quota ....

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....so imposed penalty of Rs. 3,21,321/- equal to the differential duty under section 11AC. On appeal being filed to Commissioner (Appeals), Commissioner (Appeals) vide order in appeal dated 22.02.2006 set aside the penalty but confirmed the interest demand under Section 11AB. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both the sides. 3. Shri Bipin Gar....

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....on (2) of section 11AB clearly states that the provisions of sub-section (1) shall not apply to the cases where the duty had been paid before the date on which the Finance Bill, 2001 received the assent of the precedent, that is, during the period prior to 11.05.2001, that in any case, since the SCN had been issued on 31.10.2002 i.e. after expiry of one year from the date of payment of duty and si....

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....tatement, suppression of facts or deliberate violation of the provisions of the Central Excise Act, 1944 or of the Rules made there under with intent to evade payment of duty. During the period prior to 11.05.2001, the levy of interest under section 11AB was linked with the short levy, non-payment or erroneous refund being on account of fraud, wilful misstatement suppression of facts etc. Since th....