https://www.taxtmi.com/caselaws?id=2554 Interest under Section 11AB remained payable on differential central excise duty short-paid at the time of removal, even though the assessee later paid the duty voluntarily before issuance of a show cause notice. Section 11A(2B) permits payment of duty before notice but does not exclude interest, which arises independently where duty has been short-paid or short-levied. The assessee's failure to seek provisional assessment under Rule 7(1), despite inability to determine value at clearance, supported the demand. Revenue neutrality did not remove the statutory liability to pay duty and consequential interest, and no waiver or time-bar applied on these facts. en-us Mon, 27 Aug 2007 00:00:00 +0530 Sat, 05 Dec 2015 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2554 Interest under Section 11AB remained payable on differential central excise duty short-paid at the time of removal, even though the assessee later paid the duty voluntarily before issuance of a show cause notice. Section 11A(2B) permits payment of duty before notice but does not exclude interest, which arises independently where duty has been short-paid or short-levied. The assessee's failure to seek provisional assessment under Rule 7(1), despite inability to determine value at clearance, supported the demand. Revenue neutrality did not remove the statutory liability to pay duty and consequential interest, and no waiver or time-bar applied on these facts. Case-Laws Central Excise Mon, 27 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2554