TMI Blog2013 (1) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... e out no prima facie case, the appellant shall pre-deposit entire amount of interest. Waive & stay denied. Against assessee - E/28/2012 - - - Dated:- 13-8-2012 - P.G. Chacko, J. Appellant Rep by: Shri Akbar Basha, CA Respondent Rep by: Ms Sabrina Cano, Superintendent (AR) Per: P.G. Chacko: This application filed by the applicant seeks waiver of pre-deposit and stay of recovery in respect of an amount of Rs.4,61,711/- demanded as interest on differential duty paid on goods cleared during 2008-09. These goods were cleared to a sister concern for captive consumption. The assessee had paid duty on these goods on the basis of provisional CAS-4 certificate issued by their Cost Accountant. When the final CAS-4 certificate w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id by an assessee under supplementary invoice on the basis of retrospective escalation of price of the goods subsequent to its clearance. Learned Superintendent (AR) also claims support from Commissioner Vs. International Auto Ltd.: 2010 (250) E.L.T. 3 (S.C.). It is submitted that the ruling rendered in SKF (India) Ltd. (supra) case was clarified in International Auto case. Reliance is also placed on the Hon ble High Court s decision in Commissioner Vs. Presscom Products: 2011 (268) E.L.T. 344 (Kar.). 3. In his rejoinder, the learned consultant submits that the appellant always had excess CENVAT credit in their account and therefore any intent to evade interest on differential duty cannot be attributed to them. It is submitted that, had t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee by the Hon ble Supreme Court s ruling in SKF India Ltd. case as clarified in International Auto case and as followed by the Hon ble High Court in Presscom Products case. The final order No.899/2009 dated 28.4.2009 passed by the Division Bench in the assessee s own case does not reflect the correct legal position. The view taken therein stands impliedly overruled by the aforesaid decisions of the Hon ble Supreme Court and High Court. In the result, the appellant s liability to pay interest under Section 11AB on differential duty remains questionable. Having made out no prima facie case, the appellant shall pre-deposit entire amount of interest within six weeks and report compliance to the Assistant Registrar on 19.10.2012. Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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