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Case Law Details

Case Name : M/s. Steel Authority of India Ltd. Vs Commissioner of Central Excise (Supreme Court)
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M/s. Steel Authority of India Ltd. Vs Commissioner of Central Excise (Supreme Court)

Larger Bench of Supreme Court has held that interest for delayed payment of Central Excise duty is liable to be paid on the differential excise duty payable due to retrospective price escala Earlier, doubting the correctness of the Supreme Court decision in the cases of CCE v. SKF India Ltd. [2009 (13) SCC 461] and International Auto [2010 (2) SCC 6

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