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2011 (10) TMI 162 - AT - Central ExciseDuty liability was discharged on provisional basis - assessee on their own discharged the differential duty liability, on the basis of data which they have supplied to the department for finalization of the assessment-The department is of the view that apart from duty respondents liable to pay interest on the delayed payment of duty under section 11AB - Commissioner (Appeals) set aside the order of the adjudicating authority demanding interest in terms of Rule 8(3) of the Central Excise Rules, 2002 with consequential relief.Held that:- In view of Commissioner of Central Excise, Mumbai vs. ITC Ld. where the assessee pays the differential duty before finalization of assessment on their own, it is only a pre-deposit of duty and not payment of duty, which can be done only after the determination of the duty liability by a proper officer. Such a pre-deposit does not in any way exhaust the interest liability on the assessee from the date on which the duty was required to be paid originally i.e at the time of clearance of the goods from the place of removal and the date on which the duty liability was ultimately discharged. Accordingly the matter was placed before divisional bench for consideration.
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