2012 (7) TMI 1006

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.... the appellant. This Central Excise Appeal, under Section 35G of the Central Excise Act, 1944, has been filed by Commissioner of Central Excise, NOIDA against the order of the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi dated 27-11-2008 in Excise Appeal No. 3999 of 2006-SM. The respondent-assessee is engaged in the manufacture of battery/ dry cell battery and....

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....The provisions of sub-section (1) shall not apply to cases, where the duty had become payable or ought to have been paid before the dates on which Finance Bill, 2001 received the assent of the President." Section 11AB provides for levy of interest on delayed payment of duty. The Legislature consciously provided that sub-section (1) shall not apply prior to the date, when the Finance Bill, 2001 ....