https://www.taxtmi.com/caselaws?id=174175 Provisional assessment under the Central Excise Rules required payment of duty on the prescribed dates and timely finalisation within the allowed period; failure to comply also attracted interest consequences. The same questions had already been decided between the parties in the connected matter, and the earlier Supreme Court-backed view favoured the revenue. Applying that binding position, the Tribunal could not sustain its order or waive interest, and the original authority's order was restored. en-us Thu, 09 Jun 2011 00:00:00 +0530 Thu, 01 Oct 2015 15:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174175 Provisional assessment under the Central Excise Rules required payment of duty on the prescribed dates and timely finalisation within the allowed period; failure to comply also attracted interest consequences. The same questions had already been decided between the parties in the connected matter, and the earlier Supreme Court-backed view favoured the revenue. Applying that binding position, the Tribunal could not sustain its order or waive interest, and the original authority's order was restored. Case-Laws Central Excise Thu, 09 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174175