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2019 (8) TMI 953 - AT - Central ExciseLevy of interest on differential duty - Section 11AB of CEA - Price escalation clause - the consideration for sale of goods is received through a retrospective increase in the price of the goods - HELD THAT:- The issue decided in the case of M/S. STEEL AUTHORITY OF INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2019 (5) TMI 657 - SUPREME COURT] where the demand of interest was upheld. The interest has to be paid on the amount of Central Excise duty discharged latter due to retrospective increase in the price of the goods - Appeal dismissed - decided against appellant.
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