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2018 (6) TMI 918 - AT - Central ExciseLiability of Interest on duty paid during provisional period - whether the appellant is liable to pay interest in respect of duty paid during the period of provisional assessment and the assessment is finalized subsequently? - Held that:- The issue is no more res-integra and is decided in the case of COMMISSIONER OF C. EX., NAGPUR VERSUS ISPAT INDUSTRIES LTD. [2010 (10) TMI 178 - BOMBAY HIGH COURT], where it was held that looking to the provisions of Rule 7(4) it is clear that the appellant could not be held liable to pay the interest if the differential duty and the duty amount have been paid prior to the final assessment - appeal allowed - decided in favor of appellant.
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