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TMI Blog2017 (7) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... This being so, operatability of the provision will start ticking only from 14.07.2006, on which date the Gazette Notification has been issued. The order of the Assistant Commissioner demanding interest from the importer on the differential duty for the period from the date of provisional assessments till the date of payment of differential duty upheld - appeal dismissed - decided against Revenue.. - C/180/2007 - A/30774/2017 - Dated:- 13-6-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member(Technical) Sh. Madhusudan Reddy, Deputy Commissioner (AR) for the Appellant. None for the Respondent. ORDER [Order per: Madhu Mohan Damodar] 1. Facts of the matter are that M/s Shalimar Agro T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manding interest on differential duty, for the period from the date of provisional assessment till the date of payment of differential duty, in view of amendment to Customs Act, 1962 with regard to payment of interest on differential duty only on finalisation of provisional assessment Department has filed the appeal against this portion of the impugned order holding that interest is not chargeable. 2. On 13.06.2017, when the matter came up for hearing, it is brought to our notice that against the very same impugned order the importer also had preferred an appeal (C/114/2007) against that part of the order upholding the liability to pay differential duty and denying the request of appellant to adjust the duty demand against the refunds du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 18. This being so, operatability of the provision will start ticking only from 14.07.2006, on which date the Gazette Notification has been issued. On the other hand, all the provisional assessments in this case, as seen from pages 28 to 31 of the appeal book, pertain only to the years 2001, 2002 and 2003. 5.4 In the circumstances, we are unable to find any infirmity in that conclusion of the Lower Appellate Authority in Para 18 of the impugned order, holding as not legally tenable, the order of the Assistant Commissioner demanding interest from the importer on the differential duty for the period from the date of provisional assessments till the date of payment of differential duty. 6. We thus find that the department appeal is de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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