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2014 (11) TMI 783 - AT - Central ExciseDemand of differential duty - Demand of interest - Whether they are liable to pay interest on the differential duty that would commence from the month succeeding the date on which the duty was due and payable in relation to the goods cleared till the date of payment of differential duty - Held that:- Under new Central Excise Rules, 2002 Rule 6 provides for self-assessment by assessee. Provisional assessment is also resorted to at the request of assessee when it is not possible for him to self-assess the duty liability at the time of clearance. It is also seen in these cases the provisional assessment was ordered at the request of the appellants and it was made clear that appellants would be required to pay the interest from the due date to the date of payment. Rule 8 of the Central Excise Rules details the manner of payment of duty. - Appellants are required to pay the interest. The fact that they have paid the duty before formal finalization order issued by the Deputy/Assistant Commissioner will not make any difference to the said position - Following decision of Commissioner of Central Excise v. International Auto Ltd. reported in [2010 (1) TMI 151 - SUPREME COURT OF INDIA], Commissioner of Central Excise, Mysore-I v. J.K. Industries Ltd. reported in [2011 (3) TMI 373 - KARNATAKA HIGH COURT], Cadbury India Ltd. v. Commissioner of Cus. & C. Ex., Pune-I reported in [2008 (11) TMI 62 - CESTAT MUMBAI] and Bharat Heavy Electricals Ltd. v. Commissioner of C. Ex., Bhopal reported in [2011 (6) TMI 396 - CESTAT, DELHI] - Decided against assessee.
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