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TMI Blog2009 (4) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty - leviability of interest on the additional duty paid u/s 11AB – in view of decision of SC in the case of M/s Rucha Engineering Pvt. Ltd., order passed by the Tribunal is set aside and the matter is remanded back to the Tribunal to consider the issue afresh and decide the same in accordance with law - 129 of 2008 - - - Dated:- 30-4-2009 - M.M. KUMAR and H.S. BHALLA, JJ. Mr. Sanjeev K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir customers on the basis of upward revision of the prices of their products which were cleared earlier. As a result of upward rise of the prices with retrospective effect, the respondent-assessee paid difference of Excise duty amounting to Rs. 31,12,007/-. The revenue has claimed that it is entitled to charge interest on the additional amount received by the respondent-assessee after the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l by keeping in view the aforesaid facts as to whether the appellant-revenue is entitled to payment of interest from the date of issuance of original invoice. Hon'ble the Supreme Court has passed the order of remand after briefly discussing the aforesaid question in its order dated 1.2.2008 (supra). Accordingly, the order passed by the Tribunal is set aside and the matter is remanded back to the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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