TaxTMI 
TaxTMI 
2009 (1) TMI 126
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.... substantial question of law has been claimed by the revenue: - "Whether the assessee is not liable to pay interest on the goods which although cleared in the past but had issued supplementary invoices of duty on escalation of prices?" 2. The dealer-respondent is holder of Central Excise Registration Certificate for manufacture of name plates, emblems and logos etc. under chapter Heading No.8708 of the schedule to the Central Excise Tariff Act, 1985. The revenue has claimed that the aforesaid items be classified under chapter heading 3926.90 of the schedule to the Central Excise Tariff Act, 1985. On scrutiny, it was found that for the months of October and November 2003 they have raised supplementary invoices and had also paid central exc....
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.... Commissioner: - "The provisions of Section 11AB are applicable in respect of duty determined under Sub Section (2) of Section 11A of duty which has been paid under Sub-Section (2B) of Section 11A. Sub Section (2) of 11A is for determination of duty on show cause notice after looking into consideration of representation etc. and Sub-Section (2B) of Section 11A gives authority to pay duty without issue of show cause notice and following the procedures of adjudication etc. Under this the assessee gets the benefit that penalty is not imposed upon him. Section 11AB provides recovery of interest on duty irrespective of fact whether the short levy/non levy of duty is on account of mis-declaration/misstatement or contravention of Rules with inten....
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....hat there was short payment of duty at the time of clearance of goods. It cannot be said that the appellant was not aware that price rise will be given by buyer. He may not be aware of the quantum of price rise. As the appellant was fully aware of the fact that price rise will sooner or later, follow, he should have followed the procedure of provisional assessment. Having not done so, the appellant has made himself liable in terms of Section 11AB of the Central Excise Act, 1944 for payment or interest on differential amount of duty paid later which is paid under Section 11A(2B) of the Act ibid. On this context, I observe that plain reading of Section 11AB clearly provides for charging of interest even if duty has been paid under Section 2B ....