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 proportions to obtain batches of 3165 kg, and had been clearing the same to their branches upon discharge of duties of central excise on cost for the...