2018 (2) TMI 910

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..... the Respondent Per : S.S GARG        1.1. The present appeal is directed against the impugned order dated 03.02.2017 passed by the Commissioner (Appeals) whereby the appeal of the appellant has been rejected by the Commissioner. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Tablet PCs, additional Battery Packs, Sola .....

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..... of Rural Development (Economic & Monitoring Wing) vide letter dt. 19.03.2013, has revised the price for the Tablet PCs and other accessories as Rs. 365.31 Crore for Six lakh Tablet PCs, Rs. 6 Lakh for Additional Battery Pack and 60000 Nos. of Solar Chargers. Applying the price arrived at by the Chief Advisor (Cost) to the 6.4 Lakh Tablet PCs, 6.4 Lakh Additional Battery Packs and 60000 Nos. of Sol .....

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..... r Hundred and Seventy Two only) on Tablet PCs and Additional Battery Packs, cleared during the period March 2012 to May 2012 (for 2nd Provisional Assessment). 1.4. The Assistant Commissioner of the Central Excise vide two Orders-in-Original finalized the provisional assessment and appropriated the amount paid and confirmed the demand of interest under Rule 7(4) of the Central Excise Rules read wi .....

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..... terest is not applicable in the instant case in view of the judgment of the Bombay High Court in the case of CEAT Limited Vs. The Commissioner of Central Excise & Customs, Nashik - 2015 (2) TMI 794 - Bombay High Court. He further submitted that the Revenue filed appeal against the decision of the Bombay High Court before the Hon'le Supreme Court and the Hon'ble Supreme Court vide its Order dat .....

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..... ombay High Court decision which held that interest is not required to be paid on differential duty if the same is paid before finalization of assessment. By following the ratio of the decision of the Apex Court, I allow the appeal by setting aside the impugned order with consequential relief, if any. (Operative portion of the Order was pronounced in Open Court on 04/01/2018)
Case laws, Decis .....

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