TaxTMI 
TaxTMI 
2008 (10) TMI 220
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....e impugned order the Commissioner (A) affirmed demand of interest for the delay in reversing credit of duty availed on inputs which were removed as such by the appellant. The issue relates to inputs required by the appellant for manufacture of wiring harness which were cleared during April, 03 to March, 04 on payment of an amount equal to the credit availed. In respect of the clearances made, the ....
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....nterest were not leviable. Appeal filed by the Revenue against the said order had been dismissed. He also relied on a couple of other decisions of the Tribunal to the same effect. 2. In this appeal filed by the Revenue, the ground raised is that Section 11AB of the Central Excise Act provides for collection of interest when duty of excise short paid is recovered with delay. The Final Order No. 98....
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....id order could not be challenged. The appeal has been filed by the Committee of Commissioners and not by the Central Excise Officer authorized by the Committee. The appeal therefore was not sustainable. 4. The ld. SDR submits that interest could be demanded without issue of a show cause notice. Interest could be recovered by the operation of law. He relies on a judgment of the Hon'ble High Court ....
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....ment of the amount of credit initially availed, the last date of every month in all cases of removal of inputs. It is however, submitted that Section 11AB of the CEA provides for recovery of interest only when there is delay in payment of duty due. It is also submitted that the Order-in-Appeal relied on by the Commissioner (A) in passing the impugned order had not been challenged owing to the low ....