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2017 (10) TMI 1320 - AT - Central ExciseInterest on Differential Duty demanded - whether Interest is payable when differential duty is paid before passing final assessment? - Held that:- The issue is no more res integra inasmuch as this Tribunal in the appellant's own case CCE (ST) LTU, CHENNAI VERSUS M/S. TUBE PRODUCTS OF INDIA [2016 (3) TMI 133 - CESTAT CHENNAI] has held that From the reading of the Rule 7 (4) of CENTRAL EXCISE RULES, 2002 it is seen that interest is payable only when any amount is payable consequent to the order for final assessment. When no amount is to be paid consequent to the order of final assessment, sub-rule 4 is not attracted at all - the appellants are not liable to pay interest - appeal allowed - decided in favor of appellant.
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