2007 (4) TMI 469

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.... JDR, for the Respondent. [Order]. - Heard both sides. 2. The appellants manufacture Axles and other parts of motor vehicle which were supplied during the impugned period April, 2003 to August, 2003 to M/s. Tata Motors. The appellants paid duty on the impugned goods as per the terms agreed to between them and M/s. Tata Motors. On account of rise in steel prices, the appellants effect....

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....nterest is payable as the appellants seem to have voluntarily paid the additional duty amount under sub-section (2B) of Section 11A of the Central Excise Act, 1944. 4. The ld. D.R. appearing for the Department supports the demand of interest and the order passed by the Lower Authority. After considering submissions from both sides and perusal of the appeal papers and the legal provisions, ....