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TMI Blog2011 (5) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... o force in view of this it can be concluded that the interest clause on the amount of differential duty will be applicable only after 13.7.06 Regarding limitation - Held that: Re-assessment arose out of final order dt.29.5.09, allowing the benefit of interest. The benefit of interest cannot be denied as the provisional assessment was prior to the amendment of Section 18 - in favour of assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of 1,25,209/- (Rupees One Lakh, Twenty Five Thousands and Nine Only) along with interest. The appellant has filed the present appeal against the order of Commissioner(Appeals), Jamnagar, who upheld the Order-in-Original. 2. The short issues to be decided in this case are: a) Whether the order of recovery of interest of Rs.58,635/- (Rupees Fifty Eight Thousands, Six Hundreds Thirty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.A/971-1059/WZB/AHD/ 2009, dt.29.5.09 held that the interest liability clause was introduced in 2006 only, the appellants are entitled to the benefit. 5. In view of this, I am in agreement with the contention of the appellant that the interest clause on the amount of differential duty will be applicable only after 13.7.06. 6. Regarding limitation, I find that re-assessment arose out of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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