Commr.Of Cen.Excise vs M/S International Auto Ltd

The Supreme Court held that interest on differential duty under Section 11AB of the Central Excise Act, 1944, is leviable even when the prices in purchase orders were final, as the case falls under the category of short-levy. The Court distinguished the facts from M.R.F. Limited vs. Collector of Central Excise, Madras, and reaffirmed the principles established in Commissioner of Central Excise, Pune vs. SKF India Limited. The appeal by the Commissioner of Central Excise was allowed, confirming the levy of interest on the differential duty.