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2011 (3) TMI 531 - AT - Central ExciseWhether in terms of provisions of Rule 7(4) appellants are liable to pay interest on differential duty as the duty amount has been paid prior to final assessment especially when provisions of Rule 7(4) of Central Excise Rules, 2002 read with Section 11AB(2B) of Central Excise Act, 1944 explicitly spells that interest is payable on delayed payment of any amount at appropriate duty from the date of the first date of month succeeding the month for which such amount is confirmed till the date of payment thereof - it is a case of provisional assessment and in the case of SKF the differential duty was paid after finalisation of the assessment - Appeals are allowed
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