{"id":214504,"date":"2019-05-09T13:36:25","date_gmt":"2019-05-09T08:06:25","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=214504"},"modified":"2019-05-17T12:17:23","modified_gmt":"2019-05-17T06:47:23","slug":"sc-explains-law-on-payment-of-interest-on-differential-excise-duty-under-section-11ab-of-central-excise-act-1944","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/05\/09\/sc-explains-law-on-payment-of-interest-on-differential-excise-duty-under-section-11ab-of-central-excise-act-1944\/","title":{"rendered":"SC explains law on payment of interest on \u2018Differential excise duty\u2019 under Section 11AB of Central Excise Act, 1944"},"content":{"rendered":"

Supreme Court<\/strong>: Deciding the question whether interest is payable on the differential excise duty with retrospective effect that become payable on the basis of escalation clause under Section 11AB of the Central Excise Act, 1944, the 3-judge bench of Ranjan Gogoi, CJ and UU Lalit and KM Joseph, JJ held,<\/p>\n

\n

\u201cIt may be true that the differential duty becomes crystalised only after the escalation is finalized under the escalation clause but it is not a case where escalation is to have only prospective operation. It is to have retrospective operation admittedly. This means the value of the goods which was only admittedly provisional at the time of clearing the goods is finally determined and it is on the said differential value that admittedly that differential duty is paid.\u201d<\/p>\n<\/blockquote>\n

The bench was called upon to decide the correctness of 2-judge bench decisions in CCE v. SKF India Ltd. 2009 (13) SCC 461 and CCE v. International Auto Ltd. 2010 (2) SCC 672. Concurring with the aforementioned decisions, the bench said,<\/p>\n

\n

\u201cthe reasoning of this Court in the order referring the cases to us (to this Bench) that for the purpose of Section 11AB, the expression \u201cought to have been paid\u201d would mean the time when the price was agreed upon by the seller and the buyer does not square with our understanding of the clear words used in Section 11AB and as the rules proclaim otherwise and it provides for the duty to be paid for every removal of goods on or before the 6th day of the succeeding month.\u201d<\/p>\n<\/blockquote>\n

The Court explained that when an assessee in similar circumstances resorts to provisional assessment upon a final determination of the value consequently, the duty and interest dates back to the month \u201cfor which\u201d the duty is determined. Duty and interest is not paid with reference to the month in which final assessment is made. It said,<\/p>\n

\n

\u201cany other interpretation placed on Rule 8 would not only be opposed to the plain meaning of the words used but also defeat the clear object underlining the provisions.\u201d<\/p>\n<\/blockquote>\n

It was further explained that upon the true value, in a case of retrospective escalation of price though later agreed being received and consequential differential duty being admittedly payable, it would result in Section 11A read with Section 11AB applying.<\/p>\n

[Steel Authority of India v. Commissioner of Central Excise, 2019 SCC OnLine SC 674<\/b><\/a>, decided on 08.05.2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

Supreme Court: Deciding the question whether interest is payable on the differential excise duty with retrospective effect that become payable on the <\/p>\n","protected":false},"author":121,"featured_media":154914,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[16431,35310,11511,35312,35311],"class_list":["post-214504","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-central-excise-act","tag-differential-excise-duty","tag-payment-of-interest","tag-prospectivity","tag-retrospectivity"],"yoast_head":"\nSC explains law on payment of interest on \u2018Differential excise duty\u2019 under Section 11AB of Central Excise Act, 1944 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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The main question before the Court was whether the assessee was entitled to interest. Factual Matrix of the case:\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":238280,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/10\/30\/cestat-demand-of-interest-to-be-calculated-from-the-date-of-determination-of-due-amount-till-actual-date-of-payment-of-duty-tribunal-allows-appeal\/","url_meta":{"origin":214504,"position":4},"title":"CESTAT | Demand of interest to be calculated from the date of determination of due amount till actual date of payment of duty; Tribunal allows appeal","author":"Editor","date":"October 30, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member), allowed an appeal which was filed aggrieved by the judgment and order given by Commissioner (Appeals). The issue before the Tribunal was whether the demand of interest was to be calculated from the date of clearance of goods\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":313182,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/02\/05\/high-court-jurisdiction-specifically-excluded-under-sec-35g-central-excise-act-jharkhand-hc\/","url_meta":{"origin":214504,"position":5},"title":"High Court\u2019s jurisdiction specifically excluded under Section 35G of Central Excise Act: Jharkhand HC","author":"Ridhi","date":"February 5, 2024","format":false,"excerpt":"Jharkhand High Court said that one of the issues involved relates to determination of valuation of excisable goods and\/or rate of duty of excisable goods, amongst other things, for the purpose of assessment.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"jharkhand high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/jharkhand-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/jharkhand-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/jharkhand-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/jharkhand-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/214504","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=214504"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/214504\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/154914"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=214504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=214504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=214504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}