2005 (3) TMI 202

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....o Rs. 12,15,127/- against the appellants for the period July, 1992 to June, 1993. The orders of that authority were upheld by the first appellate authority, the Tribunal and, ultimately, by the Apex Court. After the Supreme Court passed the judgment in the case, the appellants paid up the entire amount of duty with interest thereon for the period 1-3-2000 to 30-12-2000. The payment of this interes....

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....rence to Section 11AA, which reads as under :- "SECTION 11AA : Interest on delayed payment of duty. - Subject to the provisions contained in section 11AB; where a person chargeable with duty determined under sub-section (2) of Section 11A, fails to pay such duty within three months from the date of such determination, he shall pay, in addition to the duty, interest at such rate not below ten pe....

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....e date of such determination shall be the date on which an amount of duty is first determined to be payable. Explanation 2. - Where the duty determined to be payable is increased or further increased by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, the Court, the date of such determination shall be, - (a)     for the amount of duty first determine....