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2017 (9) TMI 409 - AT - Central ExciseLiability of interest - amount paid by appellant prior to the finalization of provisional assessment - Held that: - issue is covered by the decision in the case of CEAT Limited Versus The Commissioner of Central Excise & Customs, Nashik [2015 (2) TMI 794 - BOMBAY HIGH COURT], where it was held that The liability to pay interest arises on any amount payable to Central Government and consequent to order for final assessment under Rule 7 subrule (3). The liability to pay interest on any amount payable to Central Government consequent to order for final assessment is not a situation to be found in the present case - the demand of interest cannot be sustained - appeal allowed - decided in favor of appellant.
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