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    <title>2014 (11) TMI 362 - CESTAT BANGALORE</title>
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    <description>The court held that interest on short payment of duty should be calculated from the 1st day of the following month on the differential duty, despite arguments based on High Court decisions. The judge emphasized following the Tribunal&#039;s decision over the High Court&#039;s ruling, as the law was not settled by the Supreme Court. Interest was deemed payable after adjusting excess payment towards short payment, with the appeals decided accordingly.</description>
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      <description>The court held that interest on short payment of duty should be calculated from the 1st day of the following month on the differential duty, despite arguments based on High Court decisions. The judge emphasized following the Tribunal&#039;s decision over the High Court&#039;s ruling, as the law was not settled by the Supreme Court. Interest was deemed payable after adjusting excess payment towards short payment, with the appeals decided accordingly.</description>
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