Nrb Bearings Ltd. Vs. Ccex.

1. the appellants are called absent. none represented them. heard the ld. dr. shri y.d. banga. the short question involved in the present appeal is that whether the appellants are liable o pay interest at the appropriate rate on the differential duty paid by them. their main contention, as seen from the grounds of appeal is as follows. ld.commissioner (appeals) did not considered the case law cited by the appellant such as national fertilizers limited v. cce and the larger bench decision in the case of cce v. machine montell (i) ltd. wherein it has been held that when any differential duty is paid by the assessee, before the issue of show cause notice no penalty and no interest can be imposed. it is alleged that the commissioner (appeals) did not looked into the above referred decisions nor made any discussion either accepting them or rejecting the plea of the appellants. the other contention is that the provisions of section 11ab would come into play when the amount of duty has been determined by the proper officer and there after the assessee pay the duty demand. in the present case there has been no determination of duty by the proper officer under any provisions of central excise act.lastly, their contention is that whatever duty has been paid by them at the thane unit is taken as cenvat credit by their other units which received the duty paid goods. therefore, there was not intention to evade duty and there can be no question of loss to the public revenue.the impugned order did not considered the above raised contention at all. therefore, it is felt expedient to remand this mailer back to the commissioner (appeals) to dispose of the same with reference to the aforesaid contentions in accordance with law. in the result appeal is allowed in remand in above terms.