2007 (4) TMI 183

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....ri Alok Sharma, for the appellant. 2. Appeal under section 35G of the Central Excise Act, 1944 is directed against the order passed by the Commissioner, Central Excise and Customs (Appeals), Aurangabad dated 18-10-2004 and the judgment and order dated 06-06-2006 delivered by the Member, Customs Excise and Service Tax Appellate Tribunal (for short, "CESTAT"), Mumbai. 3. A show cause notice-cu....

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....h the members and was dismissed. Hence, the Department is before us. 4. So far as facts are concerned, respondent/Assessee are the manufacturers of motor-vehicle parts falling under sub-heading No.  8708.00 and 8714.00 of the Central Excise Tariff Act, 1985. The Assessee had cleared goods as per Purchase Order placed with them by their customers M/s Bajaj Auto Limited and paid Central Exci....

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....riod September, 2002 to January, 2004 is leviable and ought to be paid by the Assessee. Section 11AB is quoted by the Assistant Commissioner in his order. It reads thus :- "Where any duty of excise has not been levied or has been short levied or short paid or erroneously refunded, the person who is liable to pay the duty as determined under sub-section (2) or has paid the duty under section (2B....

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....fter the clearance of the goods and therefore, question of payment of interest does not arise as the duty was paid as soon as it was learnt that it was payable. Finding that provisions of section 11A (2) and 11A (2B) were not applicable as the situation occurred in the instant case was quite different, section 11AB (1) was not at all applicable, and therefore, the assessee was not required to pay ....