2017 (2) TMI 380

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....xit, AC (AR) for Respondent ORDER Per Ramesh Nair The fact of the case is that the appellant is engaged in the manufacture of products - Acetonitrile Lichrosolv, Methanol Dried GR, Methanol Lichrosolv, Methanol Spl. Dried GPR etc. The said products are manufactured by them on job-work basis on behalf of M/s E-Merck (India) Ltd. As per the agreement between E-Merck and the appellant, the r....

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....the aggregate assessable value. Accordingly, the demand of differential duty was proposed. The appellant deposited the duty amount and the same was passed on to Sunbel Alloys, who have taken the CENVAT Credit of the differential duty so paid by the appellant. The appellants by the present appeal challenged only demand of interest made under section 11A of the Central Excise Act, 1944. 2. Shri R....

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.... submissions made by both sides. We find that as regards the duty demand, the same has been confirmed and paid by the appellant and the duty demand was not challenged by the appellant in this appeal. Therefore, the duty demand confirmed in the impugned order attained finality. Once the duty demand is confirmed and there is no challenge to that then, the interest is correctly chargeable on such dut....

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....r in any other provision of this Act or the rules made thereunder, the person, who is liable to pay duty, shall, in addition to the duty, be liable to pay interest at the rate specified in sub-section (2), whether such payment is made voluntarily or after determination of the amount of duty under section 11A. (2) Interest, at such rate not below ten per cent and not exceeding thirty-six p....