2001 (5) TMI 96

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....tendent and duty was demanded by him on 30-3-1993. The appellant did not pay the amounts demanded, as they had gone on an appeal against the order No. 65/92, dated 26-12-1992 of the Asst. Collector finalizing the Classification Lists. The differential duty of Rs. 1,77,03,224/-, was paid by them only on 31-3-1997 after receipt of CEGAT decision on classification in the matter. A demand was therefore made for interest, under Section 11AA @ 20% for the period 26-8-1995 to 30-3-1997. The Commissioner (Appeals) after considering the matter, confirmed the order of the original authority of the demand of interest for the period 26-8-1995 to 30-3-1997 under Section 11AA. Present appeal is against the said interest amount demanded. 2. We have hea....

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....ent thereof would be the 'relevant date' for issue of notice under Section 11A(1), which is thereafter to be determined under sub-section (2) of Section 11A. The assessment were provisional in this case and they were finalized by the Range Superintendent and on such finalisation the appellant was required to pay the deficiency in duty as provided under Rule 9B(5). The appellant did not comply with this provision, they proceeded to take up the matter of the finalization of Classification List in appeals, which was determined by the Tribunal against them by order dated 7-1-1997 only then they paid the amount of duty, as per the final orders of the Tribunal. Any short payments after this date therefore, could be recovered, in this case by serv....