2018 (8) TMI 1334 - AT - Central Excise

Demand of interest for delayed payment of differential duty through supplementary invoice - Held that - Considering the fact that the matter is subjudice before the Larger Bench of the Hon ble Apex Court, in the case of Steel Authority of India Ltd. vs. Commissioner of Central Excise, Raipur 2015 (12) TMI 594 - SUPREME COURT , the present matter should be remanded back to the adjudicating authority for deciding the issue on the basis of resolution of dispute by the Hon ble Apex Court - matter remanded.

Summary

The judgment concerns the demand of interest for delayed payment of differential duty through a supplementary invoice. The matter is being referred to the Larger Bench of the Supreme Court, so the case is remanded back to the adjudicating authority for further decision based on the resolution of the dispute by the Supreme Court.