TMI Blog2011 (3) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2002 read with Section 11AB(2B) of Central Excise Act, 1944 explicitly spells that interest is payable on delayed payment of any amount at appropriate duty from the date of the first date of month succeeding the month for which such amount is confirmed till the date of payment thereof - it is a case of provisional assessment and in the case of SKF the differential duty was paid after finali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of the first date of month succeeding the month for which such amount is confirmed till the date of payment thereof. The ld. advocate for the appellants submits that this issue came up before this Tribunal in the appellants own case for the earlier period which is reported at 2008 (226) E.L.T. 563 (Tri.-Bom.) wherein it was held that the appellants are not required to pay interest on finali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision in the appellant s own case in earlier period, this Tribunal has held that in the case of provisional assessment, no interest is payable on finalisation of the assessment if the differential duty has been paid before the finalisation of assessment. Further the same view has been confirmed by the Hon ble High Court of Bombay in the case of Ispat Inds. Ltd. (supra). Thereafter a specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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