2017 (11) TMI 688

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....l Choudhary, Judicial Member ORDER Per: Anil Choudhary The appellants are manufacturers of sugar. The period of dispute is for October and November, 1997. During this period, in terms of the policy of the Central Government and orders issued in this regard, the appellant had cleared certain quantity of sugar out of 'free sale sugar quota' as 'levy sugar' on payment of Central Excise Duty ....

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....,551/- equal to the differential duty under section 11AC. On appeal being filed to Commissioner (Appeals), Commissioner (Appeals) vide order in appeal dated 04.3.2011 set aside the penalty but confirmed the interest demand under Section 11AB. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both the sides. 3. Ms. Stuti Saggi, Advocate, the ld. Counsel fo....

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....rly states that the provisions of sub-section (1) shall not apply to the cases where the duty had been paid before the date on which the Finance Bill, 2001 received the assent of the president, that is, during the period prior to 11.05.2001. That in any case, since the SCN had been issued on 12.12.2001 i.e. after expiry of one year from the date of payment of duty and since longer limitation perio....

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....facts or deliberate violation of the provisions of the Central Excise Act, 1944 or of the Rules made there under with intent to evade payment of duty. During the period prior to 11.05.2001, the levy of interest under section 11AB was linked with the short levy, non-payment or erroneous refund being on account of fraud, wilful misstatement suppression of facts etc. Since these elements are not pres....