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    <title>2023 (6) TMI 62 - CESTAT BANGALORE</title>
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    <description>The Tribunal confirmed the levy of interest on the differential duty paid via supplementary invoices, citing precedents like SKF India Ltd. and Steel Authority of India Ltd. It held that the extended period of limitation was not applicable as the duty was reflected in the appellants&#039; monthly returns, thus setting aside the penalty for non-payment of interest. The appeal was partially allowed, confirming the recovery of interest for the normal period and overturning the penalty imposition.</description>
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      <description>The Tribunal confirmed the levy of interest on the differential duty paid via supplementary invoices, citing precedents like SKF India Ltd. and Steel Authority of India Ltd. It held that the extended period of limitation was not applicable as the duty was reflected in the appellants&#039; monthly returns, thus setting aside the penalty for non-payment of interest. The appeal was partially allowed, confirming the recovery of interest for the normal period and overturning the penalty imposition.</description>
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