2007 (6) TMI 537

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....i G. Godbole, Manager, for the Respondent. ORDER This appeal is directed against the Order-in-Appeal No. PI/187/2006, dated 5-5-2006. 2. Considered the submissions made by both sides and perused the records. 3. The issue involved in this case is regarding the confirmation of amount of interest that is recoverable from the respondent. The respondent have availed the Cenvat cre....

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....ase law relied upon by the appellants, supra, that "when the duty is paid before the issue of show cause notice, the question of levy of interest under Section 11AB and penalty under Section 11AC does not arise". In the present case, I find that the appellants had reversed the Cenvat credit in the month of February and March, 2004, whereas the show cause notice was issued on 15-9-2005. I, therefor....