NDLI: M/s Steel Authority of India Ltd. Vs. Commissioner of Central Excise, Raipur

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	retrospective effect 1944 Central Excise Act interest payable s.11AB
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961) Central Excise Act, 1944 (1 of 1944)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
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 – Held: If there is a non-levy, nonpayment, 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 duty that is determined or paid as provided under s.11A, necessarily the assessee becomes liable to pay interest under s.11AB – The interest clock ticks from the date as provided in r.8 r/w s.11AB – The expression “the month in which the duty ought to have been paid” under s.11AB of the Act, when it is read alongwith r.8, which declares that the duty on the goods removed from the factory or warehouse during a month is to be paid on the 6th day of the following month would mean that the Legislature has understood the expression “the month in which the duty ought to have been paid” under the Act in the same sense as it is declared in r.8 – Central Excise Rules, 2002 – r.8. Central Excise Act, 1944: s.11AB – When price is revised upward with retrospective effect and the excise duty on the same is paid immediately on a future date, whether interest is payable under s.11AB from the first day of the month succeeding the month in which the duty ought to have been paid under the Act – Held: Under the Rules, goods become exigible to duty on removal – Assessment is to be done by assessee itself by way of self-assessment – In a case where duty is payable on the basis of the value, the assessee is to apply the rate of duty to the value and pay the duty on or before the sixth day of the month succeeding the month in which removal of the goods takes place – When the provisional assessment is finalized, the assessee becomes liable, however, to pay interest from the first date of the month succeeding the month for which the amount is determined – Central Excise Rules, 2002.
Judge	Hon'ble Mr. Justice K.M. Joseph
Neutral Citation	2015 INSC 891
Petitioner	M/s Steel Authority Of India Ltd.
Respondent	Commissioner Of Central Excise, Raipur
SCR	[2019] 7 S.C.R. 400
Judgement Date	2019-05-08
Case Number	2150

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