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2014 (8) TMI 569

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..... TMI 6 - SUPREME COURT] has held that interest is payable on the differential duty paid on the basis of supplementary invoice on price escalation. In view of that, No reason to interfere with the order of the Commissioner (Appeals) - Decided against assessee. - E/110/2007 - Final Order No. 40233/2014 - Dated:- 27-3-2014 - P K Das, J. For the Appellant : Mr K G Srinivasan, Representative .....

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..... d. 3. After hearing both sides and on perusal of the records, I find that the issue involved in this case is whether interest is payable under Section 11AB of the Central Excise Act, 1944 on the differential duty paid on supplementary invoices consequent to price increase. I find that the Hon'ble Supreme Court in the case of CCE, Pune Vs. SKF (India) Pvt. Ltd. 2009 (239) ELT 385 (SC) has he .....

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