Short Payment of Duty in March 2008: Is it a Default Under Central Excise Act? Section 11AB Interest Applicable.

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....Short Payment of Duty - Whether short-payment of duty for the month of March, 2008 would amount to “default in payment of duty - The assessee was bound to pay equivalent amount of duty from PLA, with interest thereon under Section 11AB of the Central Excise Act - AT....