TaxTMI 
TaxTMI 
2023 (4) TMI 603
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....y tracks having entered into an agreement with South Central Railway. The agreement provided for the escalation of price. During the course of audit, the Department found that the Appellant have raised supplementary invoices but have not paid the Central Excise duty as applicable. A show cause notice was issued to the Appellants demanding central excise duty in terms of Section 11A(4) of Central Excise Act, 1944 along with interest under Section 11AA of the Act read with Rule 8(3) of the Central Excise Rules, 2002. The show cause notice also proposed demand of penalty. The show cause notice was confirmed by the Adjudicating Authority along with an interest of Rs. 61,408/-. The same is under challenge in this appeal. 3. Learned Counsel for ....
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.... of payment of such duty. Hon'ble Apex Court has observed as follows: We are of the view that the reasoning of this Court in the order referring the cases to us (to this Bench) that for the purpose of Section 11AB, the expression "ought to have been paid" would mean the time when the price was agreed upon by the seller and the buyer does not square with our understanding of the clear words used in Section 11AB and as the rules proclaim otherwise and it provides for the duty to be paid for every removal of goods on or before the 6th day of the succeeding month. Interpreting the words in the manner contemplated by the Bench which referred the matter would result in doing violence to the provisions of the Act and the Rules which we have inte....