TMI Blog2015 (6) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: R Periasami: Vide letter dated 20.03.2015, the appellant intimated that in their absence the appeal may be decided on merits. The appeal is taken up for disposal. 2. The short issue involved in this case relates to demand of interest against the delayed payment of duty on supplementary invoices raised by the appellant. The adjudicating authority confirmed the demand of ₹ 31,944/, which was upheld by the Commissioner (Appeals). 3. The Ld. AR reiterated the findings of the Commissioner (Appeals) and the adjudicating authority. He relied on the following decisions of the Hon'ble Supreme Court in support of his contention. - CCE, Pune Vs. SKF India Ltd. 2009 (239) ELT 385 (S.C) - CCE Vs. International Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , that sub-section 2(B) of Section 11A provides that the assessee in default may make payment of the unpaid duty on the basis of his own ascertainment or as ascertained by a Central Excise Officer and, in that event, such assessee in default would not be served with the Demand Notice under Section 11A(1) of the Act. However, Explanation (2) to the sub-section makes it clear that such payment would not be exempt from interest chargeable under Section 11AB of the Act. What is stated in Explanation (2) to sub-section 2(B) is reiterated in Section 11AB of the Act, which deals with interest on delayed payment of duty. From the Scheme of Section 11A(2B) and Section 11AB of the Act, it becomes clear that interest is levied for loss of revenue on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1983, but subsequent thereto, on account of consumer resistance, the Government of India directed the assessee to roll back the prices to pre-14th May, 1983 level and on that account, price differential arose on the basis of which the assessee claimed refund of excise duty which stood rejected by this Court on the ground that once the assessee had cleared the goods on classification, the assessee became liable to payment of duty on the date of removal and subsequent reduction in the prices for whatever reason cannot be made a matter of concern to the Department insofar as the liability to pay excise duty was concerned. In the present case, we are concerned with the imposition of interest which, as stated above, is charged to compensate the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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