TMI Blog2020 (2) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 07.12.2015 in Steel Authority of India vs. CCE, Raipur [ 2015 (12) TMI 594 - SUPREME COURT ] has already referred the matter to the Hon ble Constitution Bench - HELD THAT:- Keeping in view that the Hon ble Apex Court has decided the controversy involved in favour of the Revenue and against the assessee and also keeping in view the absence of the appellant as on date, I deem it fit to dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50 (S.C.) has already referred the matter to the Hon ble Constitution Bench. 2. Ld. D.R. has mentioned that the decision of Constitution Bench has now been reported as 2019 (366) ELT 769 (S.C.). The copy thereof is placed on record. 3. I have perused the said order. The final findings of the order are recorded as below:- 63. We are of the view that the reasoning of this Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest dates back to the month for which the duty is determined. Duty and interest is not paid with reference to the month in which final assessment is made. In fact, any other interpretation placed on Rule 8 would not only be opposed to the plain meaning of the words used but also defeat the clear object underlining the provisions. It may be true that the differential duty becomes crystallise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time of removal. Most significantly, Section 11A and Section 11AB as it stood at the relevant time did not provide read with the rules any other point of time when the amount of duty could be said to be payable and so equally the interest. We would concur with the views expressed in SKF case (supra) and International Auto (supra). We find no merit in the appeals. The appeals will stand dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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