https://www.taxtmi.com/caselaws?id=252206 The court upheld the interest liability on delay in payment of duty during the provisional assessment period. The appellant's argument that interest accrues only upon finalization of assessment was rejected. The court emphasized that interest liability arises upon any delay in duty payment, citing established legal precedents. The appellant was directed to deposit the entire interest liability within four weeks, as no grounds for granting a waiver of pre-deposit were found. en-us Fri, 16 May 2014 00:00:00 +0530 Tue, 14 Oct 2014 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252206 The court upheld the interest liability on delay in payment of duty during the provisional assessment period. The appellant's argument that interest accrues only upon finalization of assessment was rejected. The court emphasized that interest liability arises upon any delay in duty payment, citing established legal precedents. The appellant was directed to deposit the entire interest liability within four weeks, as no grounds for granting a waiver of pre-deposit were found. Case-Laws Central Excise Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252206