2011 (6) TMI 437

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....tment against the order of the Commissioner (Appeals) insofar as the same related to setting aside the demand of interest (not quantified) on differential amount collected by way of issue of supplementary invoices due to rate variation clause contained in the contract. 2.  Learned SDR submits that the interest is payable in such situation in the light of the decision of Hon'ble Supreme Cou....

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....SKF India Ltd. cited supra. 5. However, the demand of interest for the period 1.1.2003 to 31.3.2004, has been raised by show cause notice dated 30.8.07 and therefore the demand is clearly time barred. 6. The decision of the Tribunal in the case of Abhinav Industries vs. CCE, Jaipur reported in 2011 (264) ELT 538 relied upon by the learned SDR related to the case where the duty demand is conf....