Interest liability is appended on confirmation of differential duty

H H Patel & Company Vs Commissioner of Central Excise & Customs (CESTAT Mumbai)

CESTAT Mumbai held that confirmation of differential duty necessarily has interest liability appended to it. Accordingly, liability to pay interest on duties short-paid at the time of clearance of goods for captive consumption does not get erased.

Facts- The appellant is in the business of manufacturing ‘loose zarda’, by deploying raw materials in specific proportio

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