https://www.taxtmi.com/caselaws?id=119989 In provisional assessment under the Central Excise Rules, 2002, Rule 7(2) requires the assessee to pay only the difference between the duty finally assessed and the duty provisionally assessed. Where the duty paid on provisional assessment exceeded the final duty, that factual position supported interim relief on a prima facie basis. The differential being in favour of the assessee, the request for stay was granted without insisting on pre-deposit. en-us Fri, 15 Sep 2006 00:00:00 +0530 Mon, 16 Jul 2012 10:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119989 In provisional assessment under the Central Excise Rules, 2002, Rule 7(2) requires the assessee to pay only the difference between the duty finally assessed and the duty provisionally assessed. Where the duty paid on provisional assessment exceeded the final duty, that factual position supported interim relief on a prima facie basis. The differential being in favour of the assessee, the request for stay was granted without insisting on pre-deposit. Case-Laws Central Excise Fri, 15 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119989