2011 (8) TMI 1131

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....at both the authorities below could not appreciate when and how interest on the duty payable is determinable. The dispute in question travelled a long distance from adjudication to second appeal. When the appeal was finally decided, the liability arose on that day for which the interest calculated in Annexure A to show cause notice is not leviable on the appellant. His further submission was that ....

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....ard both sides and perused the records. There is an admitted default in the case. The duty was not paid on the due date. The length of delay in payment of duty is well evident from record and also supported by Annexure A to show cause notice. It is elementary principal of jurisprudence that right to interest follows right to restoration. Section 11AA of Central Excise Act, 1944 has such object to ....