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2021 (9) TMI 76 - CESTAT AHMEDABADRelevant time for calculation of Interest on the differential duty paid subsequent to the removal of the goods - price is provisional at the time of removal of the goods - interest is chargeable from the due date taking the date of removal of goods or at the time of payment of differential duty - HELD THAT:- The issue is no longer in dispute as the same has been settled against the assessee by the Larger Bench of the Hon’ble Supreme Court in the case of M/S. STEEL AUTHORITY OF INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2019 (5) TMI 657 - SUPREME COURT] where it ws held that the interest is chargeable. The facts and circumstances of the present case are identical to the facts of the case, therefore, the appellant is required to pay the interest from the due date taking the date of clearance of the goods till the date of payment of differential duty - appeal dismissed.
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