https://www.taxtmi.com/caselaws?id=259260 Differential duty arising from upward price revision through supplementary invoices is treated as short payment of duty, so interest is payable on the delayed amount; however, penalty may be waived where the legal position was previously unsettled and there was no intent to evade. For provisional assessments, interest is recoverable only if a differential duty amount remains unpaid after final determination. Where the assessee had already paid the differential duty before finalisation, no further interest was payable and the challenge failed on that issue. en-us Fri, 24 Apr 2015 00:00:00 +0530 Mon, 04 May 2015 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259260 Differential duty arising from upward price revision through supplementary invoices is treated as short payment of duty, so interest is payable on the delayed amount; however, penalty may be waived where the legal position was previously unsettled and there was no intent to evade. For provisional assessments, interest is recoverable only if a differential duty amount remains unpaid after final determination. Where the assessee had already paid the differential duty before finalisation, no further interest was payable and the challenge failed on that issue. Case-Laws Central Excise Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259260