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2011 (10) TMI 201 - HC - Central ExciseProvisional Assessment - Assessee dealing in two categories of goods -With respect to certain items, the provisional value adopted was less than the final value arrived and resulted in short payment of duty of Rs.10,63,41 however in respect of other item provisional value has resulted in excess payment of Rs 1,77,20,157 thus net excess of 1,66,56,740. Department demanded interest of Rs 1,34,634 on short payment of Rs.10,63,41 - Held that:- In the entire scheme of Rule 7, there is no indication that when an assessee is permitted to pay duty in pursuance of a provisional assessment order, if he is dealing with more than one goods, they have to be treated separately. Even though the duty payable under the Act is to be calculated under each head of each case ultimately it is the total duty payable for all the goods which are the subject matter of the provisional assessment and final assessment which is to be taken into consideration.Therefore demand of revenue is unjustified.
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