https://www.taxtmi.com/caselaws?id=106839 Duty arising on finalization of provisional assessment under Rule 9B(5) was treated differently from duty determined under Section 11A(2), so interest for the past period was not leviable under Section 11AA. Interest could apply only prospectively from the stage directed in the order. On detention of finished goods, continued detention was not justified once release on bond and instalment payment of duty were permitted, and the goods were directed to be released accordingly. The matter also recognised payment of the duty liability in instalments as part of the relief granted. en-us Thu, 27 Jun 2002 00:00:00 +0530 Thu, 15 Mar 2012 18:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106839 Duty arising on finalization of provisional assessment under Rule 9B(5) was treated differently from duty determined under Section 11A(2), so interest for the past period was not leviable under Section 11AA. Interest could apply only prospectively from the stage directed in the order. On detention of finished goods, continued detention was not justified once release on bond and instalment payment of duty were permitted, and the goods were directed to be released accordingly. The matter also recognised payment of the duty liability in instalments as part of the relief granted. Case-Laws Central Excise Thu, 27 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106839