https://www.taxtmi.com/caselaws?id=259241 Interest on duty arising from a provisional assessment becomes chargeable only after the assessment is finalised and the resulting demand becomes enforceable. Liability remains uncrystallised during the provisional-assessment period; therefore, interest cannot run before finalisation. Interest may apply only where payment of the enforceable demand is subsequently delayed or defaulted. The appeal was allowed with consequential relief in accordance with law. en-us Fri, 06 Mar 2015 00:00:00 +0530 Sat, 02 May 2015 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259241 Interest on duty arising from a provisional assessment becomes chargeable only after the assessment is finalised and the resulting demand becomes enforceable. Liability remains uncrystallised during the provisional-assessment period; therefore, interest cannot run before finalisation. Interest may apply only where payment of the enforceable demand is subsequently delayed or defaulted. The appeal was allowed with consequential relief in accordance with law. Case-Laws Central Excise Fri, 06 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259241