https://www.taxtmi.com/caselaws?id=256601 Differential excise duty on sugar cleared from the free sale quota was upheld because the amount representing the duty differential became payable to the Central Government once the reimbursement was received. Interest under Section 11AB of the Central Excise Act was not leviable, as the record did not show fraud, wilful misstatement, or deliberate breach. Penalty under Rule 173Q(1) was also set aside for the same reason: the short payment was not established as intentional or in contravention of the Central Excise Rules. The assessee therefore succeeded only on the issues of interest and penalty. en-us Thu, 08 Jan 2015 00:00:00 +0530 Tue, 16 Feb 2016 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256601 Differential excise duty on sugar cleared from the free sale quota was upheld because the amount representing the duty differential became payable to the Central Government once the reimbursement was received. Interest under Section 11AB of the Central Excise Act was not leviable, as the record did not show fraud, wilful misstatement, or deliberate breach. Penalty under Rule 173Q(1) was also set aside for the same reason: the short payment was not established as intentional or in contravention of the Central Excise Rules. The assessee therefore succeeded only on the issues of interest and penalty. Case-Laws Central Excise Thu, 08 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256601