Sec. 11AA interest on delayed payment of duty is prospective in nature; not applicable prior to Apri

Central Excise : In case of differential duty arising due to price escala-tion/reclassification, due date for payment of duty is determined with reference to 'date of supplementary invoice'; hence, no interest can be demanded on differential duty under rule 173G of Central Excise Rules, 1944 with reference to 'date of clearance' of goods