https://www.taxtmi.com/caselaws?id=30109 The Appellate Tribunal CESTAT, NEW DELHI dismissed the Revenue's appeal against the setting aside of the demand for interest under Rule 7(4) of the Central Excise Rules, 2002. The Tribunal upheld the Commissioner (Appeals)' decision, ruling that since the differential duty was paid before the final assessment order, no interest was due after finalization. The judgment clarified the application of Rule 7(4) regarding interest payment on differential duty, emphasizing adherence to procedural rules and the timing of payment in relation to final assessment in excise matters. en-us Tue, 12 Feb 2008 00:00:00 +0530 Fri, 08 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30109 The Appellate Tribunal CESTAT, NEW DELHI dismissed the Revenue's appeal against the setting aside of the demand for interest under Rule 7(4) of the Central Excise Rules, 2002. The Tribunal upheld the Commissioner (Appeals)' decision, ruling that since the differential duty was paid before the final assessment order, no interest was due after finalization. The judgment clarified the application of Rule 7(4) regarding interest payment on differential duty, emphasizing adherence to procedural rules and the timing of payment in relation to final assessment in excise matters. Case-Laws Central Excise Tue, 12 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30109