https://www.taxtmi.com/caselaws?id=360885 The tribunal upheld the short payment of duty due to differential pricing on supplementary invoices by the manufacturers. The appellants had a genuine belief in the duty rate applied and rectified the error by paying the outstanding duty with interest. The tribunal confirmed the interest liability but dropped the penalty under Section 11AC of the Central Excise Act, 1944, due to the absence of suppression of facts. en-us Mon, 19 Mar 2018 00:00:00 +0530 Fri, 25 May 2018 06:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360885 The tribunal upheld the short payment of duty due to differential pricing on supplementary invoices by the manufacturers. The appellants had a genuine belief in the duty rate applied and rectified the error by paying the outstanding duty with interest. The tribunal confirmed the interest liability but dropped the penalty under Section 11AC of the Central Excise Act, 1944, due to the absence of suppression of facts. Case-Laws Central Excise Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360885