https://www.taxtmi.com/caselaws?id=436577 The appeal filed by the Appellant challenging the demand for central excise duty, interest, and penalty based on supplementary invoices was rejected. The Adjudicating Authority's decision to demand central excise duty along with interest of Rs. 61,408 was upheld. The Member (Technical) referred to established legal principles and precedents, including the Supreme Court's decision in SAIL Vs Commissioner of Central Excise, emphasizing that duty is payable at the time of removal, and interest is calculated from that date. The Appellant's argument regarding interest payment on subsequently paid duty due to price variation was dismissed, as it was settled in favor of the Revenue. en-us Tue, 11 Apr 2023 00:00:00 +0530 Mon, 17 Apr 2023 08:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436577 The appeal filed by the Appellant challenging the demand for central excise duty, interest, and penalty based on supplementary invoices was rejected. The Adjudicating Authority's decision to demand central excise duty along with interest of Rs. 61,408 was upheld. The Member (Technical) referred to established legal principles and precedents, including the Supreme Court's decision in SAIL Vs Commissioner of Central Excise, emphasizing that duty is payable at the time of removal, and interest is calculated from that date. The Appellant's argument regarding interest payment on subsequently paid duty due to price variation was dismissed, as it was settled in favor of the Revenue. Case-Laws Central Excise Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436577