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2015 (5) TMI 134 - AT - Central ExciseDemand of interest on the differential duty - Penalty under Rule 25(1) (a) of CER, 2001 - Interest under Rule 7(4) of CER, 2002 - Provisional assessment - held that:- Appellants paid differential duty on the amount of escalation of price and raised supplementary invoices to their customers - Respondents are liable for payment of interest and accordingly the impugned order is liable to be set aside to the extent. However, taking into the overall facts of the case and also in view of the conflicting decisions of various judicial forms for and against the interest payment till it was settled by the Apex Court in the order the respondents are not liable for any penalty By respectfully following the Apex Court judgment [2009 (7) TMI 6 - SUPREME COURT] and also the Tribunal s decision in the respondents own case [2015 (5) TMI 115 - CESTAT CHENNAI], Revenue’s appeal is rejected and the impugned order is upheld - Decided partly in favour of assessee.
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