Supreme Court · 2015 INSC 891 · Decided 8 May 2019
M/S Steel Authority of India LTD. v. Commissioner of Central Excise, Raipur
- Court
- Supreme Court of India
- Citation
- 2015 INSC 891 · [2019] 7 S.C.R. 400
- Case number
- CIVIL APPEAL No. 2150/2012
- Decided
- 8 May 2019
- Bench
- RANJAN GOGOI, UDAY UMESH LALIT, K.M. JOSEPH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11AB
Headnote
Central Excise Act, 1944: s.11AB - Demand of interest under s.11AB - Whether interest is payable under s.11AB of the Act on the differential excise duty with retrospective effect that became payable on the basis of escalation clause is a non-levy, non- payment, short-levy or short-payment, the same becomes recoverable under s.11A - In any of the four contingencies namely, non-levy, non-payment, short-levy or short-payment referred to in s.11A, s.11AB is attracted - Thus, in any of the four contingencies, for any
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