2017 (10) TMI 1320

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..... 2016 (3) TMI 133 - CESTAT CHENNAI] has held that From the reading of the Rule 7 (4) of CENTRAL EXCISE RULES, 2002 it is seen that interest is payable only when any amount is payable consequent to the order for final assessment. When no amount is to be paid consequent to the order of final assessment, sub-rule 4 is not attracted at all - the appellants are not liable to pay interest - appeal allowe .....

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..... oposal and finalized the provisional assessment for all the three units. However, department proposed to demand interest for differential excise duty for the clearance of goods till the actual date of payment. The adjudicating authority confirmed the demand of interest. In appeal, Commissioner (Appeals) upheld the same. Hence these appeals. 2. On behalf of the appellant, ld. counsel Shri Sant .....

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