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    <title>2012 (12) TMI 548 - CESTAT, Mumbai</title>
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    <description>The appeals filed by the Revenue against the order setting aside the confirmed demand in a provisional assessment case were dismissed by the Hon&#039;ble Supreme Court. It was held that the assessee is not liable to pay interest on the differential duty paid before finalization of the provisional assessment. The liability to pay interest on finalization of the assessment in the case of provisional assessment was determined in favor of the respondents based on established legal precedents and judgments.</description>
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      <description>The appeals filed by the Revenue against the order setting aside the confirmed demand in a provisional assessment case were dismissed by the Hon&#039;ble Supreme Court. It was held that the assessee is not liable to pay interest on the differential duty paid before finalization of the provisional assessment. The liability to pay interest on finalization of the assessment in the case of provisional assessment was determined in favor of the respondents based on established legal precedents and judgments.</description>
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