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TMI Blog2014 (1) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... ces – Following Commissioner of C. Ex. vs. SKF India Ltd. [2009 (7) TMI 6 - SUPREME COURT ] - Assessee offered to make pre-deposit of Rs. 10 lakhs towards the total demand of interest of Rs. 1.15 crores – the amount offered by the assessee accepted as the pre-deposits – Upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - Appeals Nos. 389, 2028, 2369 & 2399 of 2011 - Misc. Order Nos. 25681-25684/2013 - Dated:- 25-4-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr. G. P. Sastry, Advocate For the Respondent: Mr. A.K. Nigam, Additional Commissioner (AR) ORDER Per: P. G. Chacko: After perusing the records and hearing both sides, we find that the challen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the payment of differential duty was made under sub-section (2B) of Section 11A of the Central Excise Act and hence the liability to pay interest thereon was automatic. In this connection, reliance is placed on Commissioner of C. Ex. vs. SKF India Ltd. [2009 (239) E.L.T. 385 (S.C.)]. The learned Additional Commissioner (AR) has also claimed support from Commissioner of C. Ex. vs. International Auto Ltd. [2010 (250) E.L.T. 3 (S.C.)]. In both the cited cases, the assessees were held liable to pay interest on differential duty paid under supplementary invoices issued to customers for recovery of differential price upon escalation of price of the goods already cleared on payment of duty based on the originally agreed price of the goods. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act on the differential amounts of duty paid under supplementary invoices. The apex court s judgments are apparently applicable. At this stage, the learned counsel steps in and offers a pre-deposit of Rs. 10 lakhs towards the total demand of interest of Rs. 1.15 crores in all the four appeals. We are inclined to accept this offer inasmuch as, in these cases, there is no penalty on the assessee and the dispute is only regarding payment of interest on differential duty voluntarily paid by them. Accordingly, there will be a direction to the appellant to pre-deposit Rs. 10,00,000/- (Rupees Ten lakhs only) within six weeks and report compliance to the Deputy Registrar on 10.7.2013. The Deputy Registrar to report to the Bench on 17.7.2013. Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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