2011 (4) TMI 1287

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....ed the question that had fallen for its consideration in the following manner:- "...The issue before the appellate authority in remand proceedings was as to whether the duty on the enhanced value on supplementary invoices is delayed payment of duty and, if so, whether such delayed payment of duty should be subjected to interest under Section 11AB of the Central Excise Act, 1944 and whether the pe....

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....aw had arisen for its consideration. Now, it is brought to our notice by the learned Additional Solicitor General that this Court in Commissioner of Central Excise v. International Auto Ltd. [(2010) 2 SCC 672 = 2010 (250) E.L.T. 3 (S.C.)] held that it is not possible to subscribe to the view taken by the High Court in Rucha Engineering Pvt. Ltd. case. In such view of the matter, in our considere....