Under the scheme of the four sections 11A, 11AA, 11AB, and 11AC – interest is leviable on delayed or deferred payment of duty for whatever reasons; where differential duty was paid by the assessee as soon as it came to learn about the upward revision of prices of goods sold earlier, it was clearly a case of short payment of duty though indeed completely unintended and without any element of deceit, etc.; the payment of differential duty thus clearly came under sub-section (2B) of section 11A and attracted levy of interest under section 11AB - Commissioner of Central Excise v. SKF India Ltd. [Civil Appeal Nos. 5190-5191/2008]
