2017 (2) TMI 1359

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..... ssessment is not chargeable - reliance placed in the case of Tata Motors Ltd Vs. CCE [2008 (2) TMI 121 - CESTAT, MUMBAI] wherein it was held that any differential duty deposited during the provisional assessement before finalization thereof no interest is chargeable in terms of Rule 7(4) - appeal allowed - decided in favor of appellant. - APPEAL NO. E/330/09 - Order No.A/86374/17/SMB - Dated:- 16 .....

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..... 4). He also placed reliance on the following judgments: (a) Ceat Ltd Vs. CCE C [2015(317) ELT 192(Bom) affirmed by Supreme Court dated 14-12-2015 in CCE c. Vs. Ceat Ltd. Accordingly, the issue being identical in the above judgments and the present case, impugned order is not sustainable. 3. On the other hand, Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the R .....

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..... gments the interest on the differential duty paid before finalization of the assessment is not chargeable as per interpreted provision of Rule 7(4) in the various decision as cited supra. As per judicial discipline, I do not have any option except to follow the ratio of the above judgments. Accordingly, impugned order is set aside, appeal is allowed. (Pronounced in Court) - - TaxTMI - TMITa .....

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