2011 (12) TMI 452

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....s. Renu Jagdev, SDR, for the Respondent. ORDER After hearing both sides, duly represented by Shri Saurabh Yadav, learned Advocate appearing for the appellant and Ms. Renu Jagdev, learned SDR appearing for the Revenue, I find that the appellants were clearing their goods to Railways on provisional basis. Subsequently, on account of escalation clause in the agreement, the value of the goods wa....

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....n'ble Supreme Court in the case of CCE, Pune v. SKF India Ltd. - 2009 (239) E.L.T. 385 (S.C.). However, he submits that before passing of the order, the Revenue was under legal obligation to issue show cause notice to them The show cause notice having not been issued to them for confirmation of interest against them was unsustainable. Accordingly, he prays for setting aside the impugned order. ....

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....fter appreciating the submissions both sides, I find that the law on the issue, as to whether the interest is required to be paid on the differential duty paid at the time of clearance of the goods on account of supplementary invoices stands settled by the Hon'ble Supreme Court in the case of CCE, Pune v. SKF India Ltd. referred (supra). It is also seen that the interest amount was deposited by th....