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2015 (7) TMI 184 - AT - Central ExciseDemand of interest - whether the appellant is required to pay interest on the differential duty paid on account of price variation raised through the supplementary invoices before taking into account the provisional assessment availed by the appellant - Held that:- appellant opted for provisional assessment on account of price variation clause in each of the contract. There is no dispute on the fact though they opted for provisional assessment immediately on finalising the price they raised supplementary invoice for recovering the amount from buyers and paid the differential duty. In this regard, I find that the Principal Bench of this Tribunal in the appellant s own case reported in BHEL Vs CCE Bhopal (2011 (6) TMI 396 - CESTAT, DELHI), has discussed the identical issue in depth and held against the appellant. By respectfully following the Supreme Court decision in SKF India Ltd. [2009 (7) TMI 6 - SUPREME COURT] and the Tribunal's Principal Bench decision, I hold that interest is chargeable on the differential duty paid through supplementary invoices raised by the appellants. - Decided against assesssee.
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