https://www.taxtmi.com/caselaws?id=211622 Interest under Section 11AA of the Central Excise Act is attracted only where duty is determined under Section 11A(2); it does not apply to duty crystallised on finalisation of provisional assessment under Rule 9B. The applicability of interest therefore depended on whether the clearances were in fact made under provisional assessment. Because that factual foundation was disputed and not conclusively established, the matter was remitted for fresh determination on that limited issue, and the interest demand would stand or fall with that finding. en-us Tue, 20 Mar 2012 00:00:00 +0530 Wed, 28 Mar 2012 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211622 Interest under Section 11AA of the Central Excise Act is attracted only where duty is determined under Section 11A(2); it does not apply to duty crystallised on finalisation of provisional assessment under Rule 9B. The applicability of interest therefore depended on whether the clearances were in fact made under provisional assessment. Because that factual foundation was disputed and not conclusively established, the matter was remitted for fresh determination on that limited issue, and the interest demand would stand or fall with that finding. Case-Laws Central Excise Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211622