Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (4) TMI 1082

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... use - Department, seeks payment of interest in the form of compensation, for the period commencing from the date, when, duty was first paid on the original price of the goods till the period ending with, when duty once again upon receipt of additional consideration by the appellant - Held that: - the decision rendered in the case of S.K.F. India Limited, [2009 (7) TMI 6 - SUPREME COURT], still hol .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ms, Excise and Service Tax Appellate Tribunal, Chennai. 2.In both these appeals, the learned counsel for the appellant concedes, that the sole question, which arises for consideration, is, as to the date, when, the period for payment of interest under Section 11 AB of the Central Excise Act, 1944 would commence. 2.1.Briefly, the appellant had paid excise duty on the value of the manufactured .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ia Limited, 2009 (239) E.L.T.385 (S.C.). 5.Further, we are informed by the learned counsel for the appellant that the decision rendered by the Supreme Court in the case of SKF India Limited, has been referred to a Larger Bench, by virtue of the order passed in : Steel Authority of India Limited Vs. Commissioner of Central Excise, Raipur, 2015 (326) E.L.T. 450 (S.C.). 5.1.Learned counsel subm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates