https://www.taxtmi.com/caselaws?id=351874 The Tribunal set aside the impugned order and allowed the appeal, following the precedent established by the Supreme Court in CEAT Ltd. case. The decision clarified that interest under Rule 7(4) of the Central Excise Rules, 2002 is payable after final assessment, aligning with the Bombay High Court's interpretation. This ruling emphasized consistency with higher court judgments and established legal principles in tax matters, overriding conflicting interpretations by lower courts. en-us Mon, 16 Oct 2017 00:00:00 +0530 Mon, 04 Dec 2017 08:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351874 The Tribunal set aside the impugned order and allowed the appeal, following the precedent established by the Supreme Court in CEAT Ltd. case. The decision clarified that interest under Rule 7(4) of the Central Excise Rules, 2002 is payable after final assessment, aligning with the Bombay High Court's interpretation. This ruling emphasized consistency with higher court judgments and established legal principles in tax matters, overriding conflicting interpretations by lower courts. Case-Laws Central Excise Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351874