2018 (2) TMI 754

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....ppears. 2. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has partly allowed the appeal preferred by the assessee. 3. This Court while admitting the appeal on 11-5-2015, framed the following substantial question of law : - "(i)   Whether the Tribunal can override the statutory provisions enshrined in the law in....

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....of this High Court in Arora Products v. Addl. Commr. of Central Excise [2009 (235) E.L.T. 818 (Raj.)], the Punjab & Haryana High Court in Commissioner of Central Excise, Delhi v. Machino Montell (I) Ltd. [2006 (202) E.L.T. 398 (P&H)], and the Delhi High Court in CCE v. Malbro Appliances P. Ltd. [2007 (208) E.L.T. 503 (Del.)], and relying upon the first Proviso to Section 11AC of the Act, held that....

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....2) of Section 11 and interest payable under Section 11AB of the Act, is paid within 30 days from the date of communication of the order of the Central Excise Officer, determining such duty, and not from the date of issuance of the show cause notice. The unamended Section 11AC with its first Proviso, is quoted as below : - "(2B) Where any duty of excise has not been levied or paid or has been....

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....ferred to in sub-section (1) shall be counted from the date of receipt of such information. Explanation 1. - Nothing contained in this sub-section shall apply in a case where duty was not levied or was not paid or was short-levied or was short-paid or was erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisio....