2023 (1) TMI 687

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....9 for Unit-II. 2. The brief facts of the case are that the appellant set up two units as follows:- S. No. Unit Address Central Excise Registration No. Range where registered Registration month of units 1 Unit-1- Plot No. 51, Ground Floor, Rama Road Industrial Area, New Delhi-110015. AAPCA7573EEM001 Range -97 July, 2017 2 Unit-1- Plot No. 13, Ground Floor, Rama Road Industrial Area, New Delhi-110015. AAPCA7573EEM002 Range -99 August, 2017 3. NCCD is charged under Section 136 of the Finance Act, 2001 on specified goods (including tobacco products) manufactured in India. With effect from 01.07.2017 CGST Act, 2017 was implemented (GST regime) at the same time Central Excise Act, 1944 was repealed. However, by vir....

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....y faced in every monthly return which has been filed regularly. Due to inaction and sloppiness on the part of the Revenue the issue remained pending for a long time and the appellant was prevented in depositing the amount of NCCD. Subsequently, when the issue was resolved in part, the appellant immediately deposited NCCD and gave intimation to the Revenue on 16.05.2019. The appellant also mentioned that as the delay in deposit is due to reasons wholly attributable to Department, they are not liable to pay interest. 5. However, the Department issued letter dated 18-19.09.2019 requiring the appellant to deposit interest for delayed deposit of NCCD. As the appellant disputed liability to interest, the Department issued show cause notice for t....

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....e preferred appeal before the Commissioner (Appeals) who vide the impugned order-in-appeal was pleased to allow the appeal confirming the demand of interest amounting to Rs. 42,51,975/-, observing that levy of interest under Section 11AA is mandatory as the Section has used the word - shall, in addition to duty, be liable to pay interest at the rate specified, in Sub-section (2), where such payment is made on or after determination of the amount of duty under Section 11AA. Further, observed that there is no clause in the section for allowing condonation or relief from the levy of interest under any circumstances. 7. Being aggrieved, the appellant is before this Tribunal. 8. Learned Counsel for the appellant inter-alia urges that the findi....