TMI Blog2017 (6) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... dicial Member Mr. Manoj Pillai Mrs. Priya Balakrishnan, Advocates For the Appellant Shri K. T. Pakshirajan, AR For the Respondent ORDER Per: S. S. Garg The appellants have filed these three appeals against the common impugned order dated 26.6.2014 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeals of the appellant and upheld the demand of interest under Section 11 of Central Excise Act, 1944 on the differential duty paid by them. The details of all the three appeals are given herein below: Appeal No. Period Demand Notice No. Date Interest demanded E/23507/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cing that the appellants have not paid interest on the differential duty, demanded the same under Section 11 of Central Excise Act. Aggrieved by the said notices, the appellant filed appeal before the Commissioner (A) on the ground that the appellant is a public sector undertaking and the escalated price was given to the appellant very belated not because of any fault on the part of the appellant and no interest was given to the appellant on the belated payment of escalated price by the buyer, KSEB and if interest is levied on such duty, it will defeat the very purpose of the Government to give escalated price to the appellant. The Commissioner (A) after considering the submission of the appellant dismissed all the three appeals relying upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Pune vs. SKF India Ltd. reported in 2009 (239) ELT 385 wherein the Supreme Court has categorically held interest is to be paid on the differential duty arising on account of the price variation. Here it is pertinent to reproduce para 14 of the apex court judgment, which is reproduced herein below for reference: 14. We are unable to subscribe to the view taken by the High Court. It is to be noted that: the assessee was able to demand from its customers the balance of the higher prices by virtue of retrospective revision of the prices. It, therefore, follows that at the time of sale the goods carried a higher value and those were cleared on short payment of duty. The differential duty was paid only later when the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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