CCE Vs. BASTI SUGAR MILLS LTD.

JUDGEMENT

(1.) In this appeal of the Revenue, the only grievance of the appellant is that the adjudicating authority did not levy interest under Section 11 -AB of the Act on the amount of duty confirmed against the assessee. This grievance cannot be sustained inasmuch as any demand of interest under Section 11 -AB had not been raised in the show -cause notice issued to the assessee. The show -cause notice did contain a proposal to charge interest on duty under Section 11 -AC. The DR submits that this was a mistake and that the correct provision should have been Section 11 -AB. It is, however, conceded that no corrigendum was issued by the department to correct the mistake. I have heard the Counsel for the respondents also.

(2.) As Section 11 -AB was not invoked in the show -cause notice, the appellant's prayer for levy of interest on the duty confirmed against the assessee cannot be allowed. The appeal is rejected.