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M/s Arvind Construction Co. (P) Ltd. Versus CCE, Jaipur

2016 (8) TMI 746 - CESTAT NEW DELHI

Interest liability for differential Central Excise duty without issuance of show cause notice - Rule 7(4) of the Central Excise Rules, 2002 - supply of pre-stressed railway sleepers to Indian railways at the Provisional Price, which was finalised sub .....

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t liability is automatic, if the differential duty, as a result of finalisation of assessment, is paid subsequently. Further Rule 7 of the Central Excise Rules, 2002, no where specifies that for payment of interest, show cause notice has to be issued .....

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rms of Rule 7(4) of the rules, we do not find any infirmity in the said order and also in the impugned order passed by ld. Commissioner (Appeals). - Decided against the appellant - E/606/2007-EX(DB) - Final Order No. 52682/2016 - Dated:- 5-7-2016 - M .....

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Commissioner (Appeals), Customs & Central Excise, Jaipur. The grievance of the appellant in this appeal is that confirmation of interest liability without issuance of the show cause notice is not in confirmity with the statutory provisions. 2. He .....

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ing the disputed period, the appellant had supplied pre-stressed railway sleepers to Indian railways at the Provisional Price, which was finalised subsequently. Thus, at the time of supply of goods, the appellant had resorted to provisional assessmen .....

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the assessed differential duty was paid by appellant. The department through adjudication process, has confirmed the interest liability for differential Central Excise duty in terms of Rule 7(4) of the Central Excise Rules, 2002. Confirmation of inte .....

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