2019 (5) TMI 1013

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..... e case of M/S. STEEL AUTHORITY OF INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [ 2019 (5) TMI - SUPREME COURT] that interest is payable when there is a cost escalation and consequently additional duty is to be paid. Appeal dismissed - decided against appellant. - Excise Appeal No. 30867 of 2018 - A/30509/2019 - Dated:- 14-5-2019 - SHRI P. VENKATA SUBBA RAO, MEMBER (TECHNI .....

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..... d it has been decided by the Apex Court that interest is payable when there is a cost escalation and consequently additional duty is to be paid. 2. Accordingly, nothing survives in this appeal and respectfully following the ratio of the judgment of Hon ble Apex Court, the appeal filed by the appellant is rejected. (Dictated and pronounced in open court) - .....

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