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Interest on Differential Duty from Supplementary Invoice u/s 11A(2B) and Section 11AB of Central Excise Act.

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Full Text of the Document

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....Levy of interest on differential duty due to Revision in price – supplementary invoice -. 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 - HC....