2017 (9) TMI 1479

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....oudhary 1. The facts of the case in brief are that the appellant a 100% Export Oriented Unit (EOU) is engaged in the manufacture and export of Pet Resin (Bottle Grade Polyester Chips). A Show Cause Notice dated 17.09.2004 was issued proposing demand of duty of Rs. 3,22,64,770.00 on the DTA sales from 01.10.2003 to 15.12.2003 under Section 11A of the Central Excise Act, 1944, subject to the adjust....

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...., 2003. By letter dated 21.10.2003 the Commissioner of Customs informed them that DTA Sales assessment and duty shall be deposited to the Customs Authorities. It is submitted that the delay in payment of duty is due to the transition of the jurisdiction between the Excise Department and the Customs Department. Thus, there is no reason for demand of interest. Further, it is submitted that there is ....

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....red to pay duty on DTA Sales from 01.10.2003 to 15.12.2003. Out of this amount of Rs. 69,17,090/- was paid on 18.12.2003. By letter dated 24.06.2004, they requested the Customs Department to debit the balance amount of duty against their outstanding duty liability for the months of October & November, 2003. In my considered view, the demand of interest under Section 11AB is linked with the determi....