CX - Revenue authorities have no business to issue letter directing appellant to pay interest- in absence of invocation of s.11AA in SCN, demand is not sustainable: CESTAT

Sir, Section 11AA of CEA during the material period (1997)mandates payment of interest on the duty determined under erstwhile Section 11A(2) if the same was not paid within three months from the date of passing of the adj order. Not able to understand how Section 11AA as existed in 1997 could have been invoked before knowing whether assessee pays duty within 3 months of passing order or not.

rrkothapally rrkothapally 25/11/2016