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2018 (6) TMI 861 - AT - Central ExciseDemand of Interest on Differential Duty - finalization of provisional assessment - Held that:- The entire differential duty including cess as applicable amounting to ₹ 95,94,137/- was paid on 30.04.2010 itself much before the finalization of assessment which is dated 07.09.2010 and therefore there was no duty payable by the appellant consequent to the determination of duty payable on finalization of provisional assessment. It is a settled position of law that when there are diametrically opposite decisions of High Courts are available, then, with highest respects, it is construction which favours the assessee must be adopted. Appeal allowed - decided in favor of appellant.
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