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2015 (12) TMI 1049 - AT - Central ExciseLevy of interest u/s 11AA - Demand of differential duty - value addition of charity amount in the assessable value - Held that:- Supreme Court decision is squarely applicable to the present case as the differential duty was determined under section 11A(2) of Central Excise Act and the notice was issued by the proper officer for demanding differential duty and subsequently confirmed and the same was ultimately paid by the appellant. Therefore, by virtue of the Apex Court decision in the case of CCE Vs. SKF India (2009 (7) TMI 6 - SUPREME COURT ). The interest is payable from the first day of the month succeeding the month in which duty ought to have been paid. - order-in-original re-determining the duty and the interest was done after 8.4.2011 when the amended section 11AA came into effect and the adjudicating authority rightly confirmed the interest from the first day of the month following the month where the duty become due. Appellants are liable to pay interest from the first day of the month following the month where the duty has become due. Therefore, we do not find any infirmity in the orders passed by both the authorities below confirming the interest under the provisions of amended section 11AA. - Decided against Assessee.
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