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2008 (2) TMI 194 - CESTAT, NEW DELHIProvisional assessment – on enhancement of price, differential duty was paid before finalisation of assessment - Revenue pleaded that the appellants are liable to pay interest on differential duty as the same has been paid after clearance of the goods – held that u/r 7(4), assesses shall be liable to pay interest only on any amount payable subsequent to the order of final assessment - nothing is due after the order in respect of final assessment was passed – interest not payable
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