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2008 (9) TMI 107 - AT - Central ExciseLiability of the manufacturers to pay interest on the differential duty of excise in the case of provisional assessment u/r 7 of the Central Excise Rules, 2002 where the duty is paid suo motu before finalization of assessment - held that even where duty is paid suo motu before finalization of assessment under Rule 7 of the CER, the manufacturer will be liable to interest on the differential amount of duty – held that interest is not a penalty – interest is a measure of compensation
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