https://www.taxtmi.com/caselaws?id=263736 The High Court upheld the decision of the Commissioner (Appeals) and Tribunal, ruling that interest and penalty under Rule 7 of the Central Excise Rules were not sustainable as the duty amount was paid before the show cause notice. The Court emphasized that interest liability arises upon determination of value or duty, from the month following determination till payment. Failure to request provisional clearances did not automatically warrant interest or penalty. The Court dismissed the Central Excise Appeal, citing lack of substantial legal question and insignificance of the amount in dispute. en-us Wed, 04 Dec 2013 00:00:00 +0530 Wed, 09 Sep 2015 08:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263736 The High Court upheld the decision of the Commissioner (Appeals) and Tribunal, ruling that interest and penalty under Rule 7 of the Central Excise Rules were not sustainable as the duty amount was paid before the show cause notice. The Court emphasized that interest liability arises upon determination of value or duty, from the month following determination till payment. Failure to request provisional clearances did not automatically warrant interest or penalty. The Court dismissed the Central Excise Appeal, citing lack of substantial legal question and insignificance of the amount in dispute. Case-Laws Central Excise Wed, 04 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263736