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TMI Blog2013 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by the learned counsel cannot be entertained at this stage. This apart, the National Litigation Policy purports to avoid litigation between the department and assessees in cases involving relatively small amounts in the present cases, the litigation between the department and the assessees is at the concluding stage. To raise an objection of the above kind at this stage will be futile exercise. Issue is therefore held against assessee. Interest under Section 11AB - whether liable to pay interest on differential duty paid by them under supplementary invoices issued subsequent to clearance of the goods - Held that:- As decided in Commissioner of Central Excise, Pune Versus M/s SKF India Ltd. [2009 (7) TMI 6 - SUPREME COURT] he payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Ms.L. Maithili, Adv. Mr. P.G. Chacko, J. On a perusal of the records and hearing both sides, I find the following issues in this batch of appeals: 1) Whether the objection raised by the learned counsel for the respondents at this stage on the basis of National Litigation Policy is liable to be entertained. 2) Whether under Section 11AB of the Central Excise Act, the respondents are liable to pay interest on differential duty paid by them under supplementary invoices issued subsequent to clearance of the goods. 3) (In some cases) whether the demands for the above interest on differential duty is time barred. 2. The respondents had paid duty on the goods cleared by them during the respective period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said circulars and therefore the relevant appeals are liable to be dismissed on this very ground. In this connection support is claimed from Commissioner of Central Excise Bangalore Vs. Presscom Products [2011 (268)E.L.T. 344 (Kar.) and Commissioner of Central Excise, Bangalore Vs. Aravind Clothing Ltd. [2012(281)E.L.T.215(Kar.)]. Per contra, it is submitted by the learned Addl. Commissioner (A.R.) that the above objection is in the nature of preliminary objection but no such objection was raised at any earlier stage of these proceedings. It is further submitted that, National Litigation Policy cannot be implemented with retrospective effect. In this connection, it is pointed out that the Appeal No. E/930/2009 was filed long before notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancement of price of goods under escalation clause of agreement between the assessee (manufacturer) and his customer, subsequent to clearance of the goods on payment of duty based on the price originally agreed, is a payment under sub-section 2B of Section 11A of the Central Excise Act and that interest under Section 11AB of the Act was liable to be paid on such differential duty for the period from the date of clearance of the goods to the date of payment of differential duty. This view was reaffirmed by the apex court in the case of Commissioner of Central Excise Vs. International Auto Ltd. [2010(250)E.L.T.3(SC)]. The reliance placed by the appellant on these judgments of the apex court has to be accepted. The learned counsel for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 144 (Tri-Mad) (upheld by the apex court in [2000 (119)E.L.T.A177 (S.C.)]) 7. I have given careful consideration to the submissions on the limitation issue. The view taken by this Tribunal in the case of TVS Whirl Pool Ltd. was that the same period of limitation prescribed for demand of duty could be applied in respect of demand of interest on duty. This view was accepted by the Supreme Court while dismissing the civil appeals filed by the department against the Tribunal s order. The same view was followed by the High Court in the case of Kwality Ice cream Company (supra). 8. Admittedly, in the cases covered by Appeals E/1512, 1517 1519/2011, the demand of interest on additional duty is within the normal period of limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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