https://www.taxtmi.com/caselaws?id=171895 The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad held that the duty on enhanced value on supplementary invoices does not constitute delayed payment of duty under Section 11AB of the Central Excise Act, 1944. The Tribunal referenced case law and dismissed the Revenue's appeal regarding the imposition of penalties under Section 11AC of the Act. The Supreme Court overturned the High Court's decision for not considering a substantial question of law, remitting the case for fresh consideration in line with established precedent. en-us Wed, 06 Apr 2011 00:00:00 +0530 Sun, 27 Dec 2015 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171895 The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad held that the duty on enhanced value on supplementary invoices does not constitute delayed payment of duty under Section 11AB of the Central Excise Act, 1944. The Tribunal referenced case law and dismissed the Revenue's appeal regarding the imposition of penalties under Section 11AC of the Act. The Supreme Court overturned the High Court's decision for not considering a substantial question of law, remitting the case for fresh consideration in line with established precedent. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171895