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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 ..... , 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 challenge in this case is against the interest demanded by the learned Commissioner of Central Excise. The assessee has several manufacturing units, of which three are the present appellants. Each of the appellant units had c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omission or other fault of the assessee, that the necessary particulars for determination of assessable value by CAS-4 method was not available at the time of clearance of the goods, that the assessee was enabled by CBEC under a Circular to determine the correct assessable value in course of time and pay the differential duty and that, in such circumstances, no interest on differential duty can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y agreed price of the goods. In both the cases, the Hon'ble Supreme Court held that such payment of differential duty was under sub-section (2B) of Section 11A of the Central Excise Act and hence, by virtue of an Explanation to the sub-section, interest was also chargeable under Section 11AB of the Act. 3. The learned counsel, in his rejoinder, submits that the Hon'ble Supreme Court's decision ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not at the instance of the department. Such voluntary payment of duty would squarely attract sub-section (2B) and, consequently, the liability to pay interest thereon in terms of the relevant Explanation to the sub-section is irresistible. Therefore, prima facie, the appellant is liable to pay interest under Section 11AB of the Act on the differential amounts of duty paid under supplementary inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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