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2011 (3) TMI 725 - KARNATAKA HIGH COURTShow Cause Notice under sub-section (1) of Section 11A - differential duty - interest is liable to be paid on such duty if the differential duty has been paid before the issue of Show Cause Notice - Held that:- differential duty is paid before the proceedings were initiated under sub-section (1) of Section 11A of the Act, the interest for the delayed payment has to be paid - In other words, once there is a delay in payment of duty, interest follows subsequent to the amendments Act No. 32/2003 - Decided in favour of assessee.
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