9911796707
TMI Blog2016 (8) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- Sub-rule (4) of Rule 7 mandates that the assessee shall be liable to pay interest on any amount payable, consequent upon passing of order of final assessment sub-rule (3) of the said rule. Thus, it is apparent that the interest liability is automatic, if the differential duty, as a result of finalisation of assessment, is paid subsequently. Further Rule 7 of the Central Excise Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected against the impugned order dated 31.1.2007 passed by the Commissioner (Appeals), Customs Central Excise, Jaipur. The grievance of the appellant in this appeal is that confirmation of interest liability without issuance of the show cause notice is not in confirmity with the statutory provisions. 2. Heard ld. Counsel for both sides and perused the records. 3. The brief facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability for differential Central Excise duty in terms of Rule 7(4) of the Central Excise Rules, 2002. Confirmation of interest liability was contested by the appellant on the ground that no Show Cause Notice in this regard has been issued by the department. 5. Sub-rule (4) of Rule 7 mandates that the assessee shall be liable to pay interest on any amount payable, consequent upon passing of or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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