https://www.taxtmi.com/caselaws?id=1821 The Tribunal ruled that no interest was payable by the appellants on the voluntarily paid differential duty amount as it did not fall under the category of short-levy or non-levy. The judgment emphasized the provisional nature of assessments involving price escalation and clarified the distinction between voluntary payments in such cases and cases of non-levy or short levy under the relevant legal provisions. The Tribunal set aside the demand for interest under Section 11AB, allowing the appeal in favor of the appellants. en-us Wed, 25 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1821 The Tribunal ruled that no interest was payable by the appellants on the voluntarily paid differential duty amount as it did not fall under the category of short-levy or non-levy. The judgment emphasized the provisional nature of assessments involving price escalation and clarified the distinction between voluntary payments in such cases and cases of non-levy or short levy under the relevant legal provisions. The Tribunal set aside the demand for interest under Section 11AB, allowing the appeal in favor of the appellants. Case-Laws Central Excise Wed, 25 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1821