TMI Blog2015 (12) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... rloskar Auto Parts (2011 (10) TMI 201 - KARNATAKA HIGH COURT) is correct - impugned order is unsustainable and liable to be set aside - Decided in favour of assessee. - Appeal No. E/25 to 27/07 - - - Dated:- 2-11-2015 - Shri M.V. Ravindran, Member (Judicial) And Shri C.J. Mathew, Member (Technical) For the Petitioner : Shri S.S. Gupta, C.A. For the Respondent : Shri V.K. Shastri, AC (AR) ORDER Per: M.V. Ravindran All these three appeals are directed against Order-in-Appeal No. AT/601 to 603/M.III/2006 dated 6.10.2006 passed by the Commissioner of Central Excise (Appeals), Mumbai-II. 2. Heard both sides and perused the records. 3. The issue involved in brief is that the appellant herein claimed certain abatem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T-MAD. 5. On perusal of the records and the judgment in the appellant s own case as decided on 3.11.2014, we find that the issue is same and squarely covered in the appellant s favour. The reliance placed by the Tribunal in the case of Toyoto Kirloskar Auto Parts (supra) is correct and we reproduced the findings recorded by this Bench in the appellant s own case: - 5. The substantial question of law which arises for consideration in this appeal is whether the Tribunal was right in confirming the demand of interest under rule 7(4) of the Central Excise Rules, 2002 without harmoniously reading the provisions of rule 7(5) of the Central Excise Rules, 2002? 6. Rule 7 reads as under:- Rule 7. Provisional assessment - (1) Where the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be recorded in writing, be extended by the Commissioner of Central Excise for a further period not exceeding six months and by the Chief Commissioner of Central Excise for such further period as he may deem fit. (4) The assesses shall be liable to pay interest on any amount payable to Central Government consequent to order for final assessment under sub-rule (3), at the rate specified by the Central Government by notification issued under Section 11AA or section 11AB of the Act from the first day of the month succeeding the month for which such amount is determined, till the date of payment thereof. (5) Where the assessee is entitled to a refund consequent to order for final assessment under sub-rule (3), subject to sub-rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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