https://www.taxtmi.com/caselaws?id=218341 The judgment held that interest is payable for delayed payment of duty on amounts realized through supplementary invoices. The adjudicating Commissioner cited Supreme Court decisions and provisions of the Central Excise Act, noting that interest is leviable on delayed or deferred duty payment. The judgment disagreed with conflicting views from other high courts, emphasizing that payment of differential duty on supplementary invoices constitutes short payment of duty, attracting interest under Section 11AB. The appellants' appeal was dismissed, affirming the liability for interest on delayed duty payment. en-us Fri, 09 Dec 2011 00:00:00 +0530 Sat, 10 Nov 2012 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218341 The judgment held that interest is payable for delayed payment of duty on amounts realized through supplementary invoices. The adjudicating Commissioner cited Supreme Court decisions and provisions of the Central Excise Act, noting that interest is leviable on delayed or deferred duty payment. The judgment disagreed with conflicting views from other high courts, emphasizing that payment of differential duty on supplementary invoices constitutes short payment of duty, attracting interest under Section 11AB. The appellants' appeal was dismissed, affirming the liability for interest on delayed duty payment. Case-Laws Central Excise Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218341