2018 (5) TMI 1449

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant Shri Pakshirajan, Asst. Commissioner(AR)- For the Respondent Order Per : S.S Garg The present appeal is directed against the impugned order dt. 17/05/2012 passed by the Commissioner(AppeaIs) whereby the Commissioner(Appeals) upheld the Order-in-Original and rejected the appeal.          2. Briefly, the facts of the present case are....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tary invoices raised by them but not paid the interest on the differential duty collected and paid amounting to Rs. 22,774/- The Department issued show-cause notice dt. 13/09/2010 demanding differential duty amounting to Rs. 1,19,592/- along with interest (for September 2008, October 2008 and December 2008) and also demanded interest amount of Rs. 22,774/- on the differential duty paid during the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate of duty applicable at the time of raising the supplementary invoice with the rate of the duty prevalent at that point of time. He further submitted that there is no suppression of facts and the appellant cleared the goods under a bona fide belief. Further the appellant had reversed the proportionate credit along with interest on 13/06/2012. 5. After considering the submissions of both parti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earances indicate short payment of duty on the date of removal and hence interest becomes leviable. Since the matter has been settled by the apex court, by following the ratio of the said decision, I hold that in the present case also, the assessee is liable to pay interest on delayed payment of differential duty. As far as penalty is concerned, since there was no suppression on the part of the ap....