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RANJAN GOGOI, UDAY UMESH LALIT, K. M. JOSEPH
Steel Authority of India Ltd. – Appellant
Versus
Commissioner of Central Excise, Raipur – Respondent
JUDGMENT :
K.M. JOSEPH, J.
1. A Bench of two judges doubted the correctness of the judgment rendered by a Bench of two learned judges of this Court in CCE v. SKF India Ltd. 2009 (13) SCC 461 (hereinafter referred to as the “SKF Case”) as also the another judgment rendered by the same Bench in CCE v. International Auto Ltd. 2010 (2) SCC 672 and on the said basis to resolve the controversy the matter stood posted before us.
2. Very briefly put, the question which we are called upon to consider and 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 sold the same to the Indian Railways. The products were cleared on sale from 1st January, 2005 to July 2006. The goods were cleared on the payment of excise duty on the payment of price which was fixed based on their
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