2016 (6) TMI 573

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing toRs.18,63,57,887/- for the period 29.04.2010 to 31.03.2011 against the assessee, i.e. M/s. JCB India Ltd., Talegaon MIDC, Tal. Maval, Dist.Pune, under the provisions of Section 11A of the Central Excise Act, 1944, and order appropriation of the amount of Rs. 18,63,57,887/- already paid by the assessee against the said demand. 14.2. I confirm the demand/recovery of interest amounting to Rs. 13,92,270/- in respect of the delayed payment of duty for the period 08.04.2011 to 31.05.2011, in terms of provisions of Section 11AB of the Central Excise Act, 1944. I further appropriate the amount of interest of Rs. 13,92,270/- already paid by the assessee against the said demand. 14.3. However, the demand for the interest amount....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate when the duty was payable. There is no exception provided in the statute for non-levy of interest in the circumstances when any duty is levied by statute which is effective retrospectively. The Ld. A.R. placed reliance on the following judgments: (i) Commissioner of Central Excise, Pune-I Vs. JCB India Ltd. 2014 (312)E.L.T. 593 (Tri.-Mumbai) (ii) Commissioner of C.Ex. Bangalore-III Vs. Presscom Products 2011 (268) ELT 344 (Kar.) (iii) Commissioner of Central Excise Vs. International Auto Ltd. 2010 (250) E.L.T. 3 (S.C.) (iv) Commissioner of Central Excise, Pune Vs. SKF India Ltd. 2009 (239) E.L.T. 385 (S.C.). He submits that as per the above judgment it is settled that under any circumstances when t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ld not obtain any stay from the operation of this order. Therefore this decision is binding on this Co-ordinate Bench. 5. We have carefully considered the submissions made by both the sides. We find that the fact of the case is not under dispute. The only dispute is that the levy of duty which became payable for the past period by virtue of retrospective provision under the Finance Act, 2011, whether interest is chargeable on such duty before the date of enactment. We find that for the period prior to 8.4.2011 when the provision of levy of duty though from retrospective effect enacted but prior to 8.4.2011, under any circumstances the duty was not payable for the period prior to 8.4.2011 without the statutory provision which was given re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oods of heading No. 1503.00 labelling or re-labelling of containers and repacking of bulk packs to retail packs or adoption of any other treatment of rendering the product marketable to the consumer, shall amount to manufacture . This amendment was given retrospective effect from the date of enactment of Finance Bill, 2005 (i.e. May, 2005). The respondents became liable to pay duty on clearances during the period 15-12-2004 to 31-3-2005 in view of retrospective amendment of Chapter Note amendment. The Original authority confirmed the demand of duty of Rs. 28,18,153/- alongwith interest under of Section 11AB of the Central Excise Act, 1944. The Commissioner (Appeals) held that the respondents are liable to pay interest from the date of enact....