2018 (3) TMI 548

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....ori, Authorised Representative ORDER Per : Dr D.M. Misra This is an appeal OIA-RJT-EXCUS-000-APP-127-14-15 dt 30/07/2014 passed by the Commissioner (Appeals) Central Excise-RAJKOT. 2. Briefly stated the facts of the case are that the appellant had short paid Special CVD @4% amounting to Rs. 8,41,492/- at the time of de-bonding of the EOU as on 07.10.2009. However, later on being directed by th....

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....d was issued after de bonding. The final order of de bonding was passed by the Commissioner only on the basis of NOC issued by the Asstt. Commissioner, hence on de-bonding, the earlier bond executed by the appellant automatically got discharged. The appellant had paid the amount at the direction of the Range Superintendent hence there was no notice issued for recovery of the said spl CVD of 4% hen....

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....CEA, 1944 as it stood at the material time, interest is payable under Sec.11AB of CEA,1944. 5. Heard both sides and perused the records. I find that undisputedly, the appellant accepting the liability of Spl CVD of 4% not paid at time of de-bonding as on 07.10.2009 of their 100% EOU, discharged the same on 31.3.2011. They resisted discharging of interest on the short paid amount on the ground tha....

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.... from the first date of the month succeeding, the month on which the duty ought to have been paid under this Act, or from, the date of such erroneous refund, as the case may be, but for the provisions contained in sub-section (2) or sub-section (2B), of Section 11A till the date of payment of such duty. Provided that in such cases where the duty becomes payable consequent to issue of an order, ....