2015 (10) TMI 40

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....im of Rs. 34,06,315/-. However, the order sanctioning the rebate also mentions that the assessee had issued price variation bills from time to time, that while in respect of such price variation amounts they had paid the Central Excise Duty of Rs. 77,35,932/-, they had not paid the interest under Section 11AB of Rs. 8,08,190/- for the period from April 2010 to June 2010 on the duty, as intimated by the Range Officer vide letter dated 6-7-2011 and that the Range Officer has recommended the recovery of this amount from the rebate claim. On this basis the Assistant Commissioner while sanctioning the rebate claim of Rs. 34,06,315/- ordered the deduction of the interest amount of Rs. 8,08,190/- from the above amount and as such issued the rebate....

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....ding there being some confirmed dues against the appellant in absence of which the such adjustment cannot be made. 4. Mrs. Suchitra Sharma, the learned Jt. CDR, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that in case of retrospective price variation, when some differential amount is received on which the appellant is liable to pay the duty and the appellant pays the duty on his own ascertainment under Section 11A (2B) of the Central Excise Act, as per the provisions of this section, the appellant in addition to duty, is also liable to pay interest on the duty, that interest liability on the duty which is self assessed or self ascertained is automatic and no show cause notice is re....