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2012 (11) TMI 356 - AT - Central ExciseInterest - supplementary invoices - price revision - appellants had raised supplementary invoices on their OE customers on account of price revision of goods supplied to them with retrospective effect – Held that:- Appellants had discharged Central Excise duty on such supplementary invoices, but they had not paid any interest on such differential duty eventhough the price revision pertained to clearances made much earlier to the date of raising such supplementary invoices - assessee was liable to pay interest for duty paid after clearance of goods, eventhough the non-payment was not intentional. Decision of Apex Court in Commissioner v. SKF India Ltd. [2009 (7) TMI 6 - SUPREME COURT] followed.
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