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of <h1>Appeal on Interest for Delayed Duty Payment Dismissed</h1> The Mumbai appellate tribunal dismissed the appeal on interest for delayed duty payment on supplementary invoices, following precedent cases where ... Interest - delayed payment of duty on supplementary invoices – held that in the absence of any order of determination of duty under Section 11A(2) of the Central Excise Act, 1944, there can be no direction for levy of interest - not a fit case for admission and accordingly dismiss the appeal as not admitted - cross objection filed by the assessee is also disposed of as not required. The appellate tribunal in Mumbai dismissed the appeal regarding interest on delayed payment of duty on supplementary invoices, citing precedent cases where interest was not levied in the absence of a duty determination order under Section 11A(2) of the Central Excise Act, 1944. The tribunal's decision was upheld by the Bombay High Court. The appeal was dismissed and the cross objection filed by the assessee was also disposed of.
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