https://www.taxtmi.com/caselaws?id=207372 HC held that where differential excise duty is paid after clearance through supplementary invoices, it constitutes short-payment on the date of removal, attracting interest under Section 11AB, regardless of assessee's intent or absence of fraud. The Tribunal's view that no interest is leviable when duty is paid before issue of a Section 11A(1) notice was set aside, and the substantial question of law was answered in favour of the revenue. However, applying the policy underlying the CBEC circular on monetary limits for departmental appeals, given the low tax effect, the HC allowed the appeal but ordered that the assessee's liability to pay interest abates. en-us Mon, 07 Mar 2011 00:00:00 +0530 Wed, 26 Nov 2025 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207372 HC held that where differential excise duty is paid after clearance through supplementary invoices, it constitutes short-payment on the date of removal, attracting interest under Section 11AB, regardless of assessee's intent or absence of fraud. The Tribunal's view that no interest is leviable when duty is paid before issue of a Section 11A(1) notice was set aside, and the substantial question of law was answered in favour of the revenue. However, applying the policy underlying the CBEC circular on monetary limits for departmental appeals, given the low tax effect, the HC allowed the appeal but ordered that the assessee's liability to pay interest abates. Case-Laws Central Excise Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207372