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of <h1>Tribunal Upholds Decision on Central Excise Act Application</h1> The Tribunal dismissed the Revenue's appeal, affirming the Commissioner (Appeals)' decision that section 11AB of the Central Excise Act, 1944 was not ... Interest - Supplementary invoice Issues:1. Failure to pay interest leviable on differential duty.2. Applicability of section 11AB of the Central Excise Act, 1944.3. Interpretation of case law in relation to the present situation.Analysis:1. The case involved an allegation against the assessee for failing to pay interest leviable on the differential duty paid by issuing supplementary invoices to the customer. The assessee cleared goods as per the original purchase order but later received an amendment for an enhanced rate with retrospective effect. The differential duty was calculated and paid through supplementary invoices, but interest under section 11AB was not paid. The demand was confirmed by the Assistant Commissioner, which was appealed by the assessee.2. The contention of the assessee was that they had paid the appropriate duty at the time of clearance, and therefore, there was no short levy or short payment of duty, negating the application of section 11AB. The Commissioner (Appeals) set aside the demand, emphasizing that for section 11AB to apply, there must be a determination of duty under section 11A(2) or payment on one's own account as prescribed under section 11AB(2). Since there was no non-payment, short levy, or short payment under section 11A(1), the Commissioner held that section 11AB(2)(b) was not applicable.3. In reaching the decision, the Commissioner relied on various case laws, including MRF Ltd. v. CCE, Madras, Eicher DEMM v. CCE, Chandigarh, and W.S. Industries (I) Ltd. v. CCE, Bangalore. The Tribunal, after thorough consideration, concurred with the Commissioner's interpretation, stating that section 11AB(1) was not applicable to the present situation. Consequently, the appeal filed by the Revenue was dismissed, affirming the decision of the Commissioner (Appeals).
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