https://www.taxtmi.com/caselaws?id=206136 Where clearances were treated as provisional against B-13 bond and bank guarantee, final duty liability arising only on finalization of provisional assessment fell within the provisional assessment framework and not as a demand under Section 11A of the Central Excise Act, 1944. Because Section 11AA applies only to duty determined through the statutory mechanism under Section 11A, interest could not be levied on the differential duty emerging from finalization of provisional assessment. The assessments were held provisional, the differential duty was not exigible under Section 11A, and interest under Section 11AA was not recoverable. en-us Thu, 03 Feb 2011 00:00:00 +0530 Sat, 15 Oct 2011 00:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206136 Where clearances were treated as provisional against B-13 bond and bank guarantee, final duty liability arising only on finalization of provisional assessment fell within the provisional assessment framework and not as a demand under Section 11A of the Central Excise Act, 1944. Because Section 11AA applies only to duty determined through the statutory mechanism under Section 11A, interest could not be levied on the differential duty emerging from finalization of provisional assessment. The assessments were held provisional, the differential duty was not exigible under Section 11A, and interest under Section 11AA was not recoverable. Case-Laws Central Excise Thu, 03 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206136