https://www.taxtmi.com/caselaws?id=32247 The Tribunal concluded that the additional amount paid by the buyer under supplementary invoices post-removal constitutes part of the transaction value under Section 4 of the Central Excise Act. It held that the payment of duty under supplementary invoices falls under Section 11A(2B), and interest is leviable under Section 11AB on the differential duty paid. The Tribunal also found that the Central Excise Act and Rules contain provisions for the recovery of interest payable under Section 11AB. The case was referred to the Hon'ble President for constituting a bench of five Members to address a conflict with a previous case. en-us Wed, 29 Oct 2008 00:00:00 +0530 Fri, 30 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32247 The Tribunal concluded that the additional amount paid by the buyer under supplementary invoices post-removal constitutes part of the transaction value under Section 4 of the Central Excise Act. It held that the payment of duty under supplementary invoices falls under Section 11A(2B), and interest is leviable under Section 11AB on the differential duty paid. The Tribunal also found that the Central Excise Act and Rules contain provisions for the recovery of interest payable under Section 11AB. The case was referred to the Hon'ble President for constituting a bench of five Members to address a conflict with a previous case. Case-Laws Central Excise Wed, 29 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32247