2018 (4) TMI 1937 - SCH - Central Excise

Demand of interest on differential duty - Whether the appellant is liable to pay interest on differential duty even though the differential duty, if any, was paid, prior to the date of the passing of the final assessment order - HELD THAT - In view of order passed in M/S. STEEL AUTHORITY OF INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR 2015 (12) TMI 594 - SUPREME COURT , the matter is referred to 3 Judges' Bench subject to orders of Hon'ble the Chief Justice.

Summary

The Supreme Court of India referred the matter to a 3 Judges' Bench based on the order passed in Steel Authority of India Ltd. v. Commissioner of Central Excise, Raipur [(2015) 16 SCC 107].