2011 (10) TMI 134

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per :  Mr. B.S.V. Murthy; A short issue to be decided in the present appeal of the Revenue is whether interest is payable on differential duty accrued and paid through supplementary invoices raised subsequent to the actual despatch, due to price variation/ escalation Clause in the contract/ purchase order. 2. Learned Commissioner (Appeals) had taken a view that respondent is not liab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was remanded for fresh consideration in accordance with the law, after hearing the assessee. 3. Learned counsel on behalf of the respondent submitted that in this case, as observed by the Hon'ble High Court, the matter is decided against the assessee on merits. However, he submits that the show cause notice was initially issued on 21.3.2007 for the period June 2004 to Sept. 2005. In the sh....