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2014 (11) TMI 362 - CESTAT BANGALOREDemand of differential duty - Provisional assessment - Held that:- Duty has to be calculated after considering the duty payable on all the goods together and therefore excess payment if any will have to be adjusted towards short payment to calculate the differential duty payable - Decision of assessee's own previous case [2011 (10) TMI 201 - KARNATAKA HIGH COURT] followed. Relevant date to pay interest in case of finalization of provisional assessment – interest is liable to be paid by the appellant from 1st day of the next month on the differential duty payable for each month as finalized. Needless to say the interest has to be calculated only if there is a differential duty payable after setting off the excess payment towards short payment - Following decision of CADBURY INDIA LTD. Versus COMMISSIONER OF CUS. & C. EX., PUNE-I [2008 (11) TMI 62 - CESTAT MUMBAI] - Decided in favour of Revenue.
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