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2016 (12) TMI 923 - AT - Central ExciseLiability of interest - there is no net short fall in payment of duty after adjusting the excess payment of duty paid on the other products - Held that: - I find that the matter has been squarely covered by the ratio laid down by Hon’ble Karnataka in the case of Toyota Kirloskar Auto Parts Pvt. Ltd. [2011 (10) TMI 201 - KARNATAKA HIGH COURT], where it was held that after the final assessment order is passed if the duty paid in the entire scheme of Rule 7, there is no indication that when an asseseee is permitted to pay duty in pursuance of a provisional assessment order, if he is dealing with more than one goods, such assessee has to be treated separately. When there is no short fall in payment of duty after adjusting excess payment on other products, interest liability will not arise. In the circumstances, appeal is allowed in toto - decided in favor of assessee.
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