2009 (3) TMI 89

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.... 2. Whether admittance by the respondent to evasion of duty and paying the same only on being pointed out by the department does not amount of suppression of material facts and whether the CEGAT has erred in not discussing the same?" As far as the first question is concerned, we are of the considered view that this question has to be answered against the revenue since the questions raised before the CEGAT were not questions of fact but pure questions of law. Briefly stated the facts of the case are that the petitioner was manufacturing tractor parts. These parts used to be sent to another unit of the petitioner at Faridabad where the tractors were manufactured. These parts were being valued by the assessee at rates at which they wer....

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....A. But this section also deals with payment of duty under sub-section (2-B) of Section 11-A which relates to voluntary payment of duty before service of notice under Section 11-A(1). Admittedly, in the present case no notice was issued under Section 11-A till the time when the amount was deposited by the assessee. This notice was issued after three years. Section 11-AB reads as follows:- "Interest on delayed payment of duty.- Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person who is liable to pay duty as determined under sub-section (2), or has paid the duty under sub-section 2(B), of section 11-A, shall, in addition to the duty, be liable to pay interest at suc....