TMI Blog2016 (12) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has to be treated separately. When there is no short fall in payment of duty after adjusting excess payment on other products, interest liability will not arise. In the circumstances, appeal is allowed in toto - decided in favor of assessee. - E/41671/2016 - 42404/2016 - Dated:- 2-12-2016 - Shri Madhu Mohan Damodhar, Member (Technical) Shri CA V. Kasi Viswanathan, Asst. Manager (Finance) For the Appellant Shri S. Govindararajan, AC (AR) For the Respondent ORDER The facts of the case are that appellants are engaged in the manufacture of 18 Gauge lube barrels, 20 Gauge Lube Barrels, 24 Gauge Bitumen drums. All these products were sent to other manufacturers for packing lubricants and filling Bitumen. Such good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... short fall. Alternative prayer made is interest is levied only on the amount determined as duty on finalization of provisional assessment. He relies upon the ratio of judgement of Hon ble High Court of Karnataka in the case of Toyota Kirloskar Auto Parts Pvt. Ltd. Vs CCE, LTU Bangalore 2012 (276) ELT 332 (Kar.) and that of the Hon ble High Court of Bombay in the case of Ceat Ltd. Vs Commissioner 2015 (317)ELT 192 (Bom.) which was affirmed by the Hon ble Supreme Court in the judgement reported in 2016 (334) ELT A161 (SC) . He further submits that amendment to Rule 7 (4) of Central Excise Rules, 2002 came into effect only by Notification No.8/2016-CE (NT) dt. 1.3.2016 by which assessee shall be liable to pay interest on any amount paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 7, there is no indication that when an assessee is permitted to pay duty in pursuance of a provisional assessment order, if he is dealing with more than one goods, they have to be treated separately. Even though the duty payable under the Act is to be calculated under each head of each case ultimately it is the total duty payable for all the goods which are the subject matter of the provisional assessment and final assessment which is to be taken into consideration. If after taking into consideration the duty payable in respect of all the goods and the duty paid in pursuance of the final assessment order, if still the assessee is due in any duty, then for the short fall in payment of duty, the assessee is liable to pay interest. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kar (supra) has been relied upon by this very Tribunal in Jonas Woodhead Sons (I) Ltd. Vs CCE Chennai-IV 2015 (329) ELT 577 (Tri-Chennai) where appellant s stand of adjustability of payment of duty against shortage of duty paid was allowed. I also find that the appellants have also correctly placed reliance on the ratio of the Hon'ble Mumbai High Court in Ceat Ltd. case (supra) . Since the judgment of Ceat Ltd. case has been affirmed by Hon ble Supreme Court, reliance of Ld.A.R on the Allahabad High Court judgement in BHEL case (supra) will be of no avail. 6. For the aforesaid reasons and relying upon the ratio of Toyota Kirloskar judgement of Hon ble Karnataka High Court reported in 2012 (276) ELT 332 (Kar.), that of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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