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2019 (4) TMI 171 - AT - Central ExciseInterest on differential duty under sub-section (2B) of Section 11A of Central Excise Act, 1944 - appellant paid the differential duty which arose due to enhancement of prices of motor vehicle parts cleared earlier and issued supplementary invoices of such differential duty - Held that:- It has been brought to the notice of the Bench that in similar circumstances this Tribunal has remanded the matter to the adjudicating authority to decide the issue on the basis of the outcome of the reference pending before the Larger Bench of Hon’ble Supreme Court - In such scenario, at this stage, it is prudent to remand the matter to the Adjudicating Authority to decide the issue of liability of interest on the differential duty paid subsequent to the revision of prices, on the basis of the outcome of the pending reference before the Larger Bench of Hon’ble Supreme Court. Appeal allowed by way of remand.
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