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2017 (2) TMI 1359 - AT - Central ExciseDemand of Interest u/r 7(4) of CER 2002 - whether the interest under Rule 7(4) of Central Excise Rules, 2002 is chargeable on the differential duty paid before finalization of the provisional assessment? - Held that:- The interest on the differential duty paid before finalization of the assessment is not chargeable - reliance placed in the case of Tata Motors Ltd Vs. CCE [2008 (2) TMI 121 - CESTAT, MUMBAI] wherein it was held that any differential duty deposited during the provisional assessement before finalization thereof no interest is chargeable in terms of Rule 7(4) - appeal allowed - decided in favor of appellant.
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