https://www.taxtmi.com/caselaws?id=251309 The Tribunal upheld the demand for interest on the payment of differential duty under Section 11AB of the Central Excise Act, following the decision in Commissioner of Central Excise, Pune Vs SKF India Ltd. case. The Court found the facts analogous, emphasizing that the retrospective revision of prices resulting in the payment of differential duty attracts interest. The appellant's claim of time bar and suppression of fact was dismissed, with the Court affirming the Tribunal's decision and dismissing the appeal without costs. en-us Thu, 28 Aug 2014 00:00:00 +0530 Wed, 10 Sep 2014 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251309 The Tribunal upheld the demand for interest on the payment of differential duty under Section 11AB of the Central Excise Act, following the decision in Commissioner of Central Excise, Pune Vs SKF India Ltd. case. The Court found the facts analogous, emphasizing that the retrospective revision of prices resulting in the payment of differential duty attracts interest. The appellant's claim of time bar and suppression of fact was dismissed, with the Court affirming the Tribunal's decision and dismissing the appeal without costs. Case-Laws Central Excise Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251309