https://www.taxtmi.com/caselaws?id=89327 The Tribunal set aside the Order-in-Original and remanded the case for fresh consideration. The appellant's challenge against the demand raised under Section 11A was upheld, emphasizing prompt duty payment upon ascertainment and lack of evidence of intention to evade duty. The Tribunal highlighted discrepancies in duty rate calculations and the provisional or final nature of assessments, stressing the importance of using the rate applicable at clearance. Despite substantial payments by the appellant, the disputed amount of Rs. 2.31 crore remained unresolved. The Department's failure to address the appellant's contentions led the Tribunal to accept the appellant's offer to pay the recalculated amount. en-us Wed, 22 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 12:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89327 The Tribunal set aside the Order-in-Original and remanded the case for fresh consideration. The appellant's challenge against the demand raised under Section 11A was upheld, emphasizing prompt duty payment upon ascertainment and lack of evidence of intention to evade duty. The Tribunal highlighted discrepancies in duty rate calculations and the provisional or final nature of assessments, stressing the importance of using the rate applicable at clearance. Despite substantial payments by the appellant, the disputed amount of Rs. 2.31 crore remained unresolved. The Department's failure to address the appellant's contentions led the Tribunal to accept the appellant's offer to pay the recalculated amount. Case-Laws Central Excise Wed, 22 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89327