Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 1347 - AT - Central ExciseDemand of interest - whether short payment of duty should be adjusted towards the duty where the appellant had paid excess duty - whether the Tribunal was right in confirming the demand of interest under rule 7(4) of the Central Excise Rules, 2002 without harmoniously reading the provisions of rule 7(5) of the Central Excise Rules, 2002 - Held that:- On perusal of the records and the judgment in the appellant’s own case [2015 (12) TMI 730 - CESTAT MUMBAI] as decided on 3.11.2014, we find that the issue is same and squarely covered in the appellant’s favour. The reliance placed by the Tribunal in the case of Toyoto Kirloskar Auto Parts (2011 (10) TMI 201 - KARNATAKA HIGH COURT) is correct - impugned order is unsustainable and liable to be set aside - Decided in favour of assessee.
|