BLUE STAR LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE. Heard forthwith.

(2.) IN a case where an order is set aside and remanded to the Assessing Officer for deciding the matter de novo, what is the relevant date for payment of interest under Section 11AA of the Central Excise Act. That is the question for consideration. Section 11AA of the Central Excise Act reads as under:-

(3.) ON the order of remand, the A.O., was pleased to pass the impugned order on 22nd March, 2002. By the impugned order duty was confirmed in the sum of Rs. 35,15,930.80 paise and order of confiscation was passed with liberty to redeem on payment of fine of Rs.3.00 lakhs in lieu of confiscation. Penalty was imposed in the sum of Rs.8.00 lacs.