TaxTMI 
TaxTMI 
2019 (10) TMI 1022
X X X X Extracts X X X X
X X X X Extracts X X X X
....ndent : Shri N.N. Prabhudesai, Supdt. (AR) ORDER After hearing both sides, duly represented by Shri Prasad Paranjape, Advocate and Shri N.N. Prabhudesai, Supdt. (AR), I find that the appellants, who are engaged in the manufacture of heavy engineering goods, raised certain supplementary invoice subsequent to the original clearance of the goods and paid the differential duty accordingly. Revenue ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nvoices, and inasmuch as the need for additional payment of duty arose on account of hike in final price of the goods, no interest liability should be raised and confirmed against them. The adjudicating authority by not agreeing with the above contention, passed the impugned order. 2. Learned Advocate submits that out of the total interest confirmed of Rs. 15,04,031/-, they have already deposite....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ras v. TVS Whirlpool Ltd. [1996 (86) ELT 144 (T) Affirmed by Supreme Court in 2000 (119) ELT A177 (SC) * Emco Ltd. v. Commissioner of Central Excise, Mumbai [2011 (272) ELT 136 (Tri-Mumbai) Affirmed by Bombay High Court in 2015 (325) ELT A104 (Bom). 3. However, the Learned Counsel contended that they have already deposited the amount and they are not seeking relief of the interest paid. The o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to evade payment of duty. In fact I find the differential duty was paid by the appellant suo motu on raising of supplementary invoice. In such a scenario, no mala fide can be attributed to the appellant. In such circumstances, the demand of interest has to be held as barred by limitation but the same is being confirmed to the extent of Rs. 13,88,390/- as the appellant is not contesting the same o....