2002 (2) TMI 228

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....tance of the assessee challenging the Order-in-Original No. 25/2001, dated 17-2-2001 passed by the Commissioner of Central Excise, New Delhi, the only issue involved is whether the assessee is liable to pay interest under Section 11AA for delayed payment of duty. 2. Appellant was found not discharging Central Excise duty on unbranded chewing tobacco at intermediary stage in the manufacture of bra....

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....and the impugned order was passed. 3. Main contention raised before us by the learned Counsel for the assessee is that since Section 11AA was not in the statute book when the show cause notice was issued to the party on 29-11-94, no interest under Section 11AA can be charged against the appellant. It was also contended that since the goods were detained for some time by the authority under Rule 2....

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....er Section 11AA, the 'relevant date' is the date on which duty was determined. If the assessee fails to pay the duty within three months from the date of such determination, interest has to be paid. Even in the case of a person chargeable to duty determined under sub-section (2) of Section 11A, before the date on which Finance Bill, 1995 received the assent of the President, fails to pay such duty....