https://www.taxtmi.com/caselaws?id=400089 A departmental letter directing payment of interest was treated as not giving rise to a maintainable appeal under the statutory appellate scheme. On the substantive issue, interest on differential excise duty was held payable only from the date the duty liability was finally crystallised, not from the earlier clearance period when the liability remained unsettled. Applying that principle, the duty demand was regarded as having been determined only on the later appellate order, and the assessee's interest exposure was confined to the period after final determination. The impugned order was set aside, with consequential relief limited to the legally payable interest period. en-us Mon, 26 Oct 2020 00:00:00 +0530 Tue, 05 Nov 2024 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400089 A departmental letter directing payment of interest was treated as not giving rise to a maintainable appeal under the statutory appellate scheme. On the substantive issue, interest on differential excise duty was held payable only from the date the duty liability was finally crystallised, not from the earlier clearance period when the liability remained unsettled. Applying that principle, the duty demand was regarded as having been determined only on the later appellate order, and the assessee's interest exposure was confined to the period after final determination. The impugned order was set aside, with consequential relief limited to the legally payable interest period. Case-Laws Central Excise Mon, 26 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400089