2011 (6) TMI 483

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....-appeal No.PII/PAP/64/08  dated 26.03.2008 whereby Commissioner (Appeals) has upheld the lower adjudicating authorities order for recovery of interest on differential amount paid on supplementary invoices. 2. Heard Ld. SDR. None is present for the appellant. The appellant vide letter dated 21.6.2011 informed to decide the case on merits. The Ld. SDR took me through the facts of the case w....

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....demanding the balance amounts. Seen thus it was clearly a case of short payment of duty though indeed completely unintended and without any element of deceit etc. The payment of differential duty thus clearly came under sub-section (2B) of Section 11A and attracted levy of interest under Section 11AB of the Act'. It is not in dispute that the appellants have charged differential amount by issuing ....