https://www.taxtmi.com/caselaws?id=34092 SC held that short payment of excise duty here fell within section 11A(2B) as non-intentional short levy arising from retrospective price revision. The assessee's later payment of differential duty attracted interest under section 11AB but did not warrant penalty for fraud or wilful conduct under section 11A(1A). The Tribunal's and Commissioner(A)'s orders were set aside to the extent they denied interest; the Assistant Commissioner's order charging interest was restored. The Assistant Commissioner's penalty finding was set aside. The appeals were allowed. en-us Mon, 06 Jul 2009 00:00:00 +0530 Wed, 03 Sep 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34092 SC held that short payment of excise duty here fell within section 11A(2B) as non-intentional short levy arising from retrospective price revision. The assessee's later payment of differential duty attracted interest under section 11AB but did not warrant penalty for fraud or wilful conduct under section 11A(1A). The Tribunal's and Commissioner(A)'s orders were set aside to the extent they denied interest; the Assistant Commissioner's order charging interest was restored. The Assistant Commissioner's penalty finding was set aside. The appeals were allowed. Case-Laws Central Excise Mon, 06 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34092