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2014 (3) TMI 832 - CESTAT NEW DELHIDuty demand - Penalty under Rule 25(1) of the Central Excise Rules, 2002 - Interest paid before personal hearing - Held that:- appellant had paid the differential duty under supplementary invoices on the escalation amount received in respect of goods cleared and this had been done on their own. The original Adjudicating Authority also has treated the failure to pay the interest at the time of payment of duty under supplementary invoices, as default under Rule 8 of the Central Excise Rules. However, for failure to pay interest alongwith delayed payment of duty under Rule 8 no penalty is imposable under any clause of Rule 25(1) of Central Excise Rules - appellant’s failure to pay interest on the differential duty paid under supplementary invoices on the differential amount received on account of price revision does not fall in any of the contraventions. Moreover, we find that the appellant had paid the interest, in question, before the hearing of their appeal by the Commissioner (Appeals) - Decided in favour of assessee.
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