TMI Blog2017 (10) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... se [2016 (3) TMI 133 - CESTAT CHENNAI], where it was held that the interest liability would accrue only after the finalization of the provisional assessments - appeal allowed - decided in favor of appellant. - E/41047/2017-SM - 41624/2017 - Dated:- 9-8-2017 - Smt. Archana Wadhwa, Member (Judicial) For the Appellant - Shri J. Shankar Raman, Adv. For the Respondent - Shri B. Balamurugan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Rules, 2002 observed that the assessee is liable to pay interest right from the month, from which he is liable to pay the differential duty. Accordingly, interest was confirmed by the original adjudicating authority and upheld by Commissioner (Appeals). Hence, the present appeal. 3. After hearing both sides, I find that the short question required to be decided in the present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported as 2015 (317) E.L.T. 192 (Bom.) as also in the case of Tata Motors Ltd. Vs Commissioner of Central Excise, Pune-l reported as 2012 (26) S.T.R. 285 (Tri-Mumbai). The Tribunal also took note of the fact that the High Court of Bombay decision in the case of CEAT has been affirmed by the Hon'ble Apex Court by way of dismissal of SLP reported as 2016 (342) E.L.T.1.181 (S.C.). 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court Cases 276 relating to interest provisions in the Rajasthan Sales Tax Act and held in favour of the assessee. 5 As such, I find that the issue is no more res integra and stands settled by earlier decision of the Tribunal in the same assessee's case. Following the same, I set aside the Impugned order and allow the appeal with consequential relief. (Dictated and pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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