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TMI Blog2014 (3) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... eared and this had been done on their own. The original Adjudicating Authority also has treated the failure to pay the interest at the time of payment of duty under supplementary invoices, as default under Rule 8 of the Central Excise Rules. However, for failure to pay interest alongwith delayed payment of duty under Rule 8 no penalty is imposable under any clause of Rule 25(1) of Central Excise R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. Subsequently, in the cases where the prices had been increased with retrospective effect, the appellant received escalation amount and at that time, while they paid the differential duty on the escalation amount under supplementary invoices, they did not pay the interest chargeable under Section 11AB on the differential duty paid which was Rs. 9,01,128/-. On the non-payment of interest being d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough this matter was today listed for hearing of stay application only, after hearing both the sides for sometime, we are of the view that this matter can be taken up for final disposal. Accordingly, with the consent of both the sides, the matter was heard for final disposal after waiving the requirement of pre-deposit. 3. Shri Arvind Arora, Advocate, the learned Counsel for the appellant, plead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f differential duty under supplementary invoices, the interest as per the provisions of Section 11AB was not paid, penalty under Rule 25(1) of Central Excise Rules, 2002 would be attracted. 5. We have carefully considered the submissions from both the sides and perused the records. 6. In this case there is no dispute that the appellant had paid the differential duty under supplementary invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) contravention of any provisions of these rules or of the notification issued under these Rules with intent to evade the payment of duty; and in this case, in our view the appellant s failure to pay interest on the differential duty paid under supplementary invoices on the differential amount received on account of price revision does not fall in any of these contraventions. Moreover, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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