https://www.taxtmi.com/caselaws?id=331362 Interest on differential duty arising from finalisation of provisional assessment under Rule 7 of the Central Excise Rules, 2002 accrues automatically when the final assessment shows an amount payable. The department need not issue a separate show cause notice for recovery of that interest, because the liability follows the rule itself and not a fresh adjudicatory step. On that basis, recovery of interest without a separate notice was upheld and the assessee's challenge failed. en-us Tue, 05 Jul 2016 00:00:00 +0530 Thu, 16 Feb 2017 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331362 Interest on differential duty arising from finalisation of provisional assessment under Rule 7 of the Central Excise Rules, 2002 accrues automatically when the final assessment shows an amount payable. The department need not issue a separate show cause notice for recovery of that interest, because the liability follows the rule itself and not a fresh adjudicatory step. On that basis, recovery of interest without a separate notice was upheld and the assessee's challenge failed. Case-Laws Central Excise Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331362