9911796707
TMI Blog2016 (12) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... % cost of production for payment of excise duty. Appellant opted for provisional assessment under Rule 7 of Central Excise Rules, 2002 for the year 2013-14 and paid duty provisionally product wise under three categories viz. 18 KG, 20 KG, 24 KG for the relevant period. In finalization of provisional assessment, the total differential duty arrived at was Rs. 22,47,328/- out of which Rs. 22,11,744/- was already paid by appellant provisionally. After due process of law, original authority confirmed short-payment of Rs. 35,584/- along with interest. An amount of Rs. 1,50,774/- which was paid by appellant was appropriated in the OIO. Aggrieved, appellant preferred appeal before Commissioner (Appeals) who rejected the appeal. Hence appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment is prior to this amendment and as such interest provisions will be applicable only in respect of the amount due to ascertainment/determination of finalization of provisional assessment. 3. On the other hand, Ld.A.R reiterates the correctness of the impugned order and also placed reliance on the ratio of judgement laid down by Hon'ble Allahabad High Court in the case of BHEL Ltd. Vs CC & CEX Kanpur 2015 (323) ELT 417 (All.). 4. Heard both sides and gone through the facts. I find that the matter has been squarely covered by the ratio laid down by Hon'ble Karnataka in the case of Toyota Kirloskar Auto Parts Pvt. Ltd. (supra). In the said judgement, Hon'ble Karnataka High Court has held that after the final assessment order is passed if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the final assessment order as Rs. 10,63,417/-. In respect of other items, the assessee has paid Rs. 1,77,20,157/- in excess. But before imposing interest, the authority should have deducted the short fall in the excess payment made. If there is no short fall in payment of duty, payment of interest does not arise. They have treated the duty payable under two categories. It was found in respect of some items the duty payable after the final order is more than what was paid under provisional assessment. The approach of the authorities in this regard is erroneous, unwarranted and unsupported by any statutory provision. If we keep in mind the principle underlying the provisions, it is only when the duty is due and it is not paid within the stipu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
