https://www.taxtmi.com/caselaws?id=176742 Under the amended Section 11AB of the Central Excise Act, interest is payable on delayed or short payment of duty even where the assessee pays the duty during investigation before issuance of the show-cause notice. In a clandestine removal matter, the duty had already been confirmed and the dispute concerned only interest liability; Section 11A(2B) did not exempt the assessee from interest for the period of delay. Applying the principle that interest follows deferred payment of duty for whatever reason, and treating SKF India Ltd. as directly applicable, the note states that payment before notice does not defeat interest under the amended provision. en-us Fri, 27 Mar 2015 00:00:00 +0530 Mon, 28 Dec 2015 20:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176742 Under the amended Section 11AB of the Central Excise Act, interest is payable on delayed or short payment of duty even where the assessee pays the duty during investigation before issuance of the show-cause notice. In a clandestine removal matter, the duty had already been confirmed and the dispute concerned only interest liability; Section 11A(2B) did not exempt the assessee from interest for the period of delay. Applying the principle that interest follows deferred payment of duty for whatever reason, and treating SKF India Ltd. as directly applicable, the note states that payment before notice does not defeat interest under the amended provision. Case-Laws Central Excise Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176742