2017 (10) TMI 737

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..... chana Wadhwa The appellants, who are engaged in the manufacture of Steel Tubes, opted for provisional assessment in respect of valuation of their goods, which were permitted and the assessment were kept provisional for the period Apr.'14 to Maro'15. The same was subsequently finalized on 07.08.2015, enhancing the value of the goods cleared by the appellant to their sister concern. However .....

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..... he appellant ie., whether interest is required to be paid from the first month of the provisional assessment order or after the first month from the date of finalization of the said assessment. Tribunal in the appellant's own case, reported as Commissioner of Central Excise, Chennai Vs M/s. Tube Products of India vide its Final Order Nos.40284-40285/2016, dated 18.02.2016 has taken note of the .....

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..... tive appearing for the Revenue has drawn my attention to the Allahabad High Court decision in the case of Bharat Heavy Electricals Ltd. Vs Commissioner of Customs & Central Excise, Kanpur reported as 2015 (323) E.L.T. 417 (Alla.). I note that the said decision was also relied upon by the Revenue while deciding the earlier case of the same appellant. However, the Tribunal by observing that High Cou .....

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