TaxTMI 
TaxTMI 
2013 (11) TMI 1611
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....ppellant. Shri B.B. Sharma, DR, for the Respondent. ORDER [Order per : Rakesh Kumar, Member (T)]. - The facts leading in this appeal, are, in brief, as under :- 1.1 The appellant are engaged in manufacture of Flock Textiles, Flock Printing on Cotton Fabric and Flocks Printing on Manmade Fabrics. The period of dispute is from May '03 to November '03. During this period, the appellant clear....
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.... interest on this duty under Section 11AB for the period on delay and accordingly this Show Cause Notice demanded interest on duty. The Show Cause Notice was adjudicated by Assistant Commissioner vide order-in-original dated 16-11-2005 by which the interest demand of Rs. 1,85,661/- was confirmed. On appeal being filed to Commissioner (Appeals) against this order of the Assistant Commissioner, the ....
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....rounds of appeal and pleaded that Commissioner (Appeals)'s order adjusting dropping the interest demand by permitting its adjustment against the excess amount of duty claimed to have paid by the respondent on inter-lining is incorrect, that if any excess duty had been paid, the respondent should have filed refund claim in respect of the same and that Commissioner (Appeals) could not allow the inte....
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.... have considered the submissions from both the sides and perused the records. There is no dispute that in view of judgment of the Hon'ble Delhi High Court in the case of Hindustan Insecticides Ltd. (supra) the demand for interest on duty under Section 11AB is subject to limitation period prescribed under Section 11A and since in this case the respondent had paid duty under Section 11A(2B) and this....