Appeal on Interest for Delayed Duty Payment Dismissed

The Mumbai appellate tribunal dismissed the appeal on interest for delayed duty payment on supplementary invoices, following precedent cases where interest was not charged without a duty determination order under Section 11A(2) of the Central Excise Act, 1944. The Bombay High Court upheld the tribunal's decision, dismissing the appeal and disposing of the cross objection filed by the assessee.

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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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