2011 (4) TMI 1287

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ad vide its order dated 21-2-2008 noticed 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 Ce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l on the ground that no substantial question of law 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. ....