TMI Blog2010 (10) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... to be paid by the assessee to the exchequer, as confirmed in terms of Section 11A, interest liability would arise automatically - In the absence of any provision, laying down any time limit for raising of interest demand and in the light of the Bombay High Court judgment [in the case of CCE, Aurangabad v. Padmashri V.V. Patil S.S.K. Ltd. [ 2007 (7) TMI 6 - BOMBAY HIGH COURT] liability of inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th sides that the issue on merits is no longer res integra and stands settled by the Hon ble Supreme Court in the case of CCE, Pune v. SKF India Ltd. reported in 2009 (239) E.L.T. 385 (S.C.) and the subsequent decision of the Hon ble Apex Court in the case of CCE v. International Auto Ltd. reported in 2010 (250) E.L.T. 3 (S.C.). It stands held in the said judgment that the price difference between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010 (253) E.L.T. 319 (Tri. -Del.) as also in the case of KEC International Ltd. v. CCE, Jaipur reported in 2010 (96) RLT Online 48 (CESTAT-Del.) = 2010 (262) E.L.T. 588 (Tri. - Del.). 4. After hearing the learned DR and after going through the judgments of the Tribunal, I find that in both the cases, the matter was remanded to the lower authorities for reconsideration of the appellants pleas as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plies to interest. 6. On the other hand, I find that the interest liability arises in terms of provisions of Section 11AB. The said section is to the effect that where any duty of excise has not been levied or paid, or has been short levied or short paid or erroneously refunded, the person who is liable to pay the duty as determined under sub-section (2) of Section 11A, shall in addition to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principal amount is to be paid by the assessee to the exchequer, as confirmed in terms of Section 11A, interest liability would arise automatically. In the absence of any provision, laying down any time limit for raising of interest demand and in the light of the Bombay High Court judgment liability of interest is to be paid automatically without any notice and as such, the question of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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