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2018 (1) TMI 1559 - AT - Central ExciseDemand of interest on differential duty - differential duty paid on the supplementary invoices issued - price escalation received from the customers - period April, 2006 to March, 2008 - HELD THAT:- From the perusal of the SCN, it is found that no calculation of interest has been made by Revenue, nor such calculation giving the period for which interest is demanded, had been annexed to the show cause notice. We further notice that in Para 9(b) of the show cause notice it is mentioned that the show cause notice is based on the data submitted by the assessee vide letter(s) dated 16-4-2008 and 24-11-2008 furnishing details of differential duty paid on supplementary invoices issued by them and interest payable thereon. However, such data has not been made part of the show cause notice by annexing the same. The SCN is vague as it does not disclose the basis or period of default for calculation of interest being demanded from the appellant - it is an admitted fact that the appellant had paid the duty on their own, on clearance by them on the main invoice as well as the differential duty on the supplementary invoices and there is no allegation that by virtue of differential duty on the subsequent supplementary invoices there was delay in payment of duty. Thus the show cause notice is deficient and held not maintainable. Appeal allowed - decided in favor of appellant.
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