Home Highlights November 2011 Year 2011 This

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1. Demand for interest on delayed payment of duty - appellant is liable to pay the interest on the differential duty paid through supplementary invoices.

2. Demand of interest under Section 11AB of the Central Excise Act, 1944 by invoking extended period of limitation - Interest on duty paid on supplementary invoices - The...

3. Demand of interest - interest is chargeable on the differential duty paid through supplementary invoices raised by the appellants. - AT

4. Adjustment of refund granted against the outstanding interest on the supplementary invoices - there is no adjudication order passed to demand interest against the...

5. Levy of interest on deferential duty - price increase retrospectively - amount collected through supplementary invoices - levy of interest confirmed - HC

6. Levy of interest on differential duty raised through supplementary invoice - retrospective increase of price of finished goods - demand of interest confirmed - penalty waived - AT

7. CENVAT Credit - duty paying documents - the Cenvat Credit cannot be denied on the supplementary invoices issued to the sister concern for the differential duty paid.

8. CENVAT credit - On their own acceptance suppliers have paid the differential duty and issued supplementary invoice to the appellant who availed the credit - credit allowed - AT

9. Supplementary invoice issued in respect of supply of wrapper and differential duty paid on the amortization cost of the cylinders used for supply of wrappers are...

10. Waiver of pre deposit - cenvat credit - duty paying documents - supplementary invoice - payment of duty due to fraud, suppression of facts etc. - prima facie case is...