2018 (5) TMI 1058

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..... Mr. Bhaskar Prasad Banerjee, Adv For the Respondent : Dr. Samir Chakraborty, Sr. Adv. Mr. Abhijit Biswas Adv ORDER The Court : No question of any significance is raised by the Excise Authorities in the proposed appeal. A certain quantum of duty was demanded by an order of adjudication which the assessee paid under protest. The assessee's appeal against the order of adjudication succeeded and....

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....nnot be interfered with in this limited jurisdiction and, in any event, the Department cannot demonstrate to the contrary. Section 11AA of the Central Excise Act, 1944, which is relevant for the present purpose and provides for interest on delayed payment of duty, begins in the following manner: "Section 11AA. Interest on delayed payment of duty - (1) Subject to the provisions contained in sect....