https://www.taxtmi.com/caselaws?id=336278 The Tribunal allowed the appeal in its entirety, ruling that interest should only be levied on the net shortfall in duty payment after adjusting excess payments on other products. The decision emphasized that interest liability does not arise if there is no shortfall in duty payment after finalization of provisional assessment, in line with relevant case laws and the interpretation of interest provisions pre and post amendment to Rule 7 (4) of Central Excise Rules, 2002. en-us Fri, 02 Dec 2016 00:00:00 +0530 Wed, 08 Mar 2017 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336278 The Tribunal allowed the appeal in its entirety, ruling that interest should only be levied on the net shortfall in duty payment after adjusting excess payments on other products. The decision emphasized that interest liability does not arise if there is no shortfall in duty payment after finalization of provisional assessment, in line with relevant case laws and the interpretation of interest provisions pre and post amendment to Rule 7 (4) of Central Excise Rules, 2002. Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336278