Full Judgment
1. This appeal has been filed by the Revenue against the impugned order vide which the Commissioner had not ordered the payment of interest by the respondents on short paid/non-paid duty amount. The counsel for the respondents, has at the outset, stated that the Tribunal had confirmed the duty demand against the respondents vide Final Order No.180/2003-B, dated 12-3-2003 [2003 (160) E.L.T. 699 (Tribunal)]. He has even produced the copy of the order passed by the 'B' Bench of this Tribunal. The ld. Counsel has, however contended that interest has been rightly not demanded by the Commissioner as there was no suppression of facts by the respondents and the show cause notice was issued within a period of one year but we are unable to subscribe to this contention of the counsel for the reason that the provision of Section 11AB had been amended w.e.f. 11-5-2001 and under the amended provisions, it is not essential to prove suppression of facts or collusion, fraud on the part of the assessee, for non-payment/short payment of the duty. The interest can be charged from the asseessee on the simple ground of having not paid the duty in full. In the instant case, therefore, the respondents are liable to pay interest from 11-5-2001 on the short-paid duty due at that time, till the full duty payment is made. However, for the prior period the interest cannot be claimed for want of any allegation regarding the suppression of facts and fraud on the part of the respondents, as has been observed by the Commissioner.
2. The duty liability as observed has not been disputed before us in this appeal, as it had already been confirmed by the Tribunal vide separate order. Therefore, the impugned order stands modified accordingly. The appeal of the Revenue stands disposed of accordingly.