TMI Blog2018 (6) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of COMMISSIONER OF C. EX., NAGPUR VERSUS ISPAT INDUSTRIES LTD. [2010 (10) TMI 178 - BOMBAY HIGH COURT], where it was held that looking to the provisions of Rule 7(4) it is clear that the appellant could not be held liable to pay the interest if the differential duty and the duty amount have been paid prior to the final assessment - appeal allowed - decided in favor of appellant. - APPEAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries Ltd. 2007 (209) ELT 280 (Tri-Mum) b) Ispat Industries Ltd. 2010 (259) ELT 662 (Bom) c) Tata Motors Ltd. 2011 (269) ELT 415 (Tri-Mum) d) Tata Motors Ltd. 2008 (226) ELT 563 (Tri-Mum) e) CEAT Ltd.- 2015 (317) ELT 192 (Bom) f) CEAT Ltd. 2015 (317) ELT 192 (Bom) Affirmed by SC order dated 14/12/2015 g) Tata Motors Ltd. 2016-TIOL-2788-CESTAT-MUM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Supreme Court, following order was passed: 2. The issue involved in this case is as to whether the appellant is liable to pay the interest on the amount of differential duty paid by them prior to finalization of assessment. The ld. Counsel submits that in respect of the quarters started from April 2002 to June 2002 it may be seen that differential duty and the duty was paid prior to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court passed the following order: 2. This appeal has been admitted on the following question of law: Whether the CESTAT was right in holding that in terms of the provisions of Rule 7(4), respondent No. 1 could not be held liable to pay the interest on the differential duty as the duty amount has been paid prior to the final assessment, especially when provisions of Rule 7(4) of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the respondent assessee is not liable to pay interest. In our opinion, no fault can be found with the order of the Tribunal. Accordingly, question raised by the revenue is answered in favour of the assessee and against the revenue. The appeal is disposed of. No order as to costs. 6. In view of the above judgements, the issue is no more under dispute, accordingly the impugned orders are set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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