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2009 (4) TMI 66 - PUNJAB AND HARYANA HIGH COURTAdditional amount received by the assessee after the goods stood cleared from the factory gate on account of price escalation – As a result of upward rise of the prices with retrospective effect, the respondent-assessee paid difference of Excise duty - leviability of interest on the additional duty paid u/s 11AB – in view of decision of SC in the case of M/s Rucha Engineering Pvt. Ltd., order passed by the Tribunal is set aside and the matter is remanded back to the Tribunal to consider the issue afresh and decide the same in accordance with law
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