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2014 (8) TMI 537 - AT - Central ExciseInterest on the delayed payment of duty - interest on differential duty due to finalization of provisional assessment - Held that:- Decision of the Division Bench of the Tribunal in the case of Tata Motors Ltd. (2011 (3) TMI 531 - CESTAT, MUMBAI), following the decision of the Hon'ble Bombay High Court allowed the appeal filed by the assessee. But, the Tribunal in the applicant's own case BHEL (2011 (6) TMI 396 - CESTAT, DELHI) had taken a view against the applicant. The contention of the learned counsel that, in their own case, differential duty was paid after assessment is not clear on a plain reading of the said decision. It is noted that in the present case, the demand of interest involved is in respect of raising supplementary invoice for price revision, which is akin to the decision of the Hon'ble Supreme Court in the case of SKF India (2009 (7) TMI 6 - SUPREME COURT). The submission of the learned Advocate that the decision of SKF India Ltd. (supra) would not apply in the case of provisional assessment, would be examined at the time of appeal hearing at length. applicant failed to make out a prima facie for waiver of predeposit of entire amount of interest - stay granted partly.
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