M/S. STEEL AUTHORITY OF INDIA LTD. (UNIT BHILAI STEEL PLANT) ISPAT BHAWAN . THROUGH ITS SR. MANAGER (F AND A) vs. COMMISSIONER OF CENTRAL EXCISE RAIPUR
C.A. No.-002150-002150 - 2012Supreme Court08 May 2019
Bench: Us. 2. Very Briefly Put, The Question Which We Are Called Upon To Consider & Resolve Is As To 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 (Hereinafter Referred To As “The Act”). 3. In This Batch Of Appeals, We Will Treat C.A. No.2150/2012 As The Leading Case. We Will Refer To The Said Case As The Sail Case. In The Said Case Originally, The Appellant Company Which Is Manufacturer Of Various Products Including Rail
Section 11Section 11A
4)
SCC 779. The appellant therein was a manufacturer
of sugar. The minimum price of sugarcane which they
purchased from farmers was payable immediately.
Under Clause 5A of the Sugarcane (Control) Order
1966, additional price was payable which would be
determined only at the end of the year. On the
advice of the Government the manufacturer paid the
additional price
