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2019 (7) TMI 252 - CESTAT HYDERABADDemand of interest on the differential duty on account of price escalation clause - price escalation clause - “design, loading, supply and unloading” on FOR destination basis including transport of materials etc. - HELD THAT:- The issue whether assessee is liable to pay interest on the differential duty on account of price escalation clause, stands covered in favour of the revenue by the decision of the Hon’ble Apex Court in M/S. STEEL AUTHORITY OF INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2019 (5) TMI 657 - SUPREME COURT] where it was held that Undoubtedly, the amended provisions of Section 11A empowered recovery of duty even in a case where the classification list has been approved earlier and it would operate from the date of removal and not from the date on which show cause was issued. Appeal dismissed - decided against appellant.
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