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TMI Blog2013 (11) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... re that the appellants are engaged in the manufacture of Aluminium and PVC coated electrical transmission conductors falling under Chapter Heading No.85448020/76042910 of the Central Excise Tariff Act, 1985. The audit party pointed out that the appellants have received differential sale price from their customer i.e. A.P. Transco, subsequent to clearance of their final products. This practice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty along with interest. The appellants had paid differential duty for the period from 2000-01 to 2007-08 (upto 29/01/2008) but did not pay interest on differential duty so paid. Proceedings were initiated for demand of interest amounting to Rs.3,55,493/- which has culminated in confirming of the demand for interest. 2. Nobody is present on behalf of the appellant. However, written submissions h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount Rubber Industries Vs. CCE, Delhi-IV, Faridabad [2012(275) ELT 98 (Tri. Del.)], EMCO Ltd. Vs. CCE, Mumbai [2011(272) ELT 136 (Tri. Mum.)], CCE, Luckno Vs. Annavarma Concrete (P) Ltd. [2011(263) ELT 469 (Tri. Del.)], CCE, Jalandhar Vs. Krishna Engg. Works Ltd. [2010(261) ELT 801 (Tri. Del.)] and CC, Madras Vs. TVS Whirlpool Ltd. [1996(86) ELT 144 (Tri.)]. 3. The learned AR relies upon the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant paragraph of the decision where the ratio has been laid down is 18.2, which is reproduced as under: 18.2 The interest under Section 11AB on a duty demand confirmed under Section 11A(2) or self-admitted/self-ascertained duty liability under Section 11A(2B) or for delay in payment of duty self-assessed under Rule 6 of Central Excise Rules, 2002 by the due date prescribed under Rule 8 ibid is su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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