TMI Blog2022 (1) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... m-duty price is considered the duty amount will come to ₹ 12,95,181/- instead of total differential duty paid amounting to ₹ 15,01,214/-. This amount is sufficient to meet the differential duty of ₹ 12,95,181/- and ₹ 2,06,033/- towards interest. Accordingly, the duty of ₹ 15,01,214/- paid by them may be considered as interest and duty and there is no further interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest on differential duty paid by them in respect of goods cleared from depot. 2. None appeared on behalf of the appellant. 3. Shri R P Parekh, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He relied upon the Hon ble Supreme Court judgment in the case of Amit Agro Industries Limited vs. CCE, Ghaziabad 2007 (210) ELT 183 (S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd duty and there is no further interest liability. We find that as regard cum duty price, the learned Commissioner, in order-in-original, given the following finding:- 6.5. As discussed above, the benefit of cum duty price cannot be extended to the Assessee under Section 4 of Central Excise Act, 1944 at this stage as they paid duty voluntarily and not under protest. The plea of cum duty price ..... X X X X Extracts X X X X X X X X Extracts X X X X
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