https://www.taxtmi.com/caselaws?id=207373 The Tribunal referred the matter to a Division Bench for resolution due to conflicting decisions on the liability to pay interest under Rule 7(4) of the Central Excise Rules, 2002, after finalization of assessment. The issue of revenue neutrality and the applicability of interest when duty paid is available as CENVAT Credit were considered, emphasizing the need for clarity on legal interpretation. The Tribunal highlighted the importance of addressing the complexities surrounding interest liability in cases of provisional assessment and the significant legal questions involved. en-us Fri, 21 Oct 2011 00:00:00 +0530 Sat, 10 Dec 2011 01:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207373 The Tribunal referred the matter to a Division Bench for resolution due to conflicting decisions on the liability to pay interest under Rule 7(4) of the Central Excise Rules, 2002, after finalization of assessment. The issue of revenue neutrality and the applicability of interest when duty paid is available as CENVAT Credit were considered, emphasizing the need for clarity on legal interpretation. The Tribunal highlighted the importance of addressing the complexities surrounding interest liability in cases of provisional assessment and the significant legal questions involved. Case-Laws Central Excise Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207373