https://www.taxtmi.com/caselaws?id=78008 The court held that Section 11AB of the Central Excise Act was not applicable as duty was paid on the differential price, rejecting the demand for interest and penalty. It distinguished a Supreme Court decision, ruling that duty payment on the escalated price sufficed. The court upheld the tribunal's grant of immunity from penalty, dismissing the revenue's appeal. en-us Fri, 09 Apr 2010 00:00:00 +0530 Tue, 26 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78008 The court held that Section 11AB of the Central Excise Act was not applicable as duty was paid on the differential price, rejecting the demand for interest and penalty. It distinguished a Supreme Court decision, ruling that duty payment on the escalated price sufficed. The court upheld the tribunal's grant of immunity from penalty, dismissing the revenue's appeal. Case-Laws Central Excise Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78008