1996 (2) TMI 139 - SC - Central Excise

Summary

The Supreme Court granted leave in a case involving a demand for duty payment based on provisional assessment. The Court noted a final assessment had been made, rendering the provisional assessment unnecessary. The appeal was deemed infructuous, and the Court directed payment of any amount due with interest at 18% per annum from a specified date. If a refund is due, it should also include interest. The appeal was disposed of with no costs awarded.