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TMI Blog2007 (11) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... ice without any delay, demand of interest is not justified – revenue’s appeal rejected - E/3305/2006-MUM - A/1566/2007-WZB/C-IV/(SMB), - Dated:- 19-11-2007 - Shri M.V. Ravindran, Member (J) Shri S.G. Dewalwar, SDR, for the Appellant. None, for the Respondent. [Order]. - This appeal is filed by the revenue against the order-in-appeal No. AKD(138)115/2005, dated 20-10-2005, Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es as the original clearance had to be done on the revised price. 3. I find that there is no time gap between the issuance of supplementary invoice and the revision of prices. As such, this issue is squarely covered in favour of the respondent in the judgment of Hon'ble High Court of Judicature of Bombay Bench at Aurangabad in First Appeal No. 42 of 2007 decided on 3-4-07 [2008] (223) E.L.T. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were learnt by the Assessee and the date on which differential duty was paid. Had that been the case, the levy of interest as under Section 11AB could have been considered because of delayed payment of duty, but this is the case wherein the Assessee upon learning that the rates of the goods cleared were revised/escalated and therefore, they are liable to pay more duty than already paid at that tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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