2015 (10) TMI 764

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....owards supply of goods, on which central excise duty liability is required to be discharged. In the case in hand, the appellant had paid the central excise duty applicable on such additional consideration, but did not pay the appropriate interest, which is relatable to late payment of the central excise duty. The Central Excise Department issued the Show Cause Notice, calling upon the appellant to discharge the interest liability, for late payment of such duty. The show cause proceedings initiated were dropped by the adjudicating authority on the ground that the appellant had paid the central excise duty before issue of Show Cause Notice. The said adjudication order was challenged by the Revenue, on the ground that though the surcharge amou....

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....at the end of the year they raise invoices and upon getting the amount reimbursed by them, the central excise duty attributable to such additional consideration was discharged by them. According to the appellant since there is no delay in payment of duty, there is no question of any interest liability. 4. Ld. Departmental Representative appearing for the Revenue reiterated the findings recorded in the impugned order and further submitted that charging of interest is mandatory in the cases, where duty is paid beyond the time limit prescribed in statute and that since the appellant itself has admitted that they had paid the duty belatedly, the interest is required to be paid as per the mandates of the statutes. 5. Central exci....