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2011 (9) TMI 778 - AT - Central ExciseInterest on differential duty - The learned Counsel for the appellant submits that the liability to pay differential duty arose on account of price variation clause in respect of supplies made to their customers - The price variation is on account of any rise or fall in the cost of labour, on account of raw materials used in the manufacture of parts of towers, on account of changes in the price of zinc and other materials, price of high speed diesel oil, All India Average Consumer Price Index for Industrial workers etc - In the instant case since the appellant clearly knew that the prices are liable to undergo revision, they should have resorted to provisional assessment. On finalization of the assessment, they should have discharged the differential duty liability along with interest thereon as per the provisions of law - In the case of Commissioner of Central Excise v. International Auto Ltd. - (2010 -TMI - 76216 - SUPREME COURT OF INDIA) wherein it has been held that when differential duty is paid after clearance, it indicates short payment/short levy on date of removal. Therefore interest becomes leviable under Section 11AB of the Central Excise Act, 1944 - Appeal is dismissed
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