https://www.taxtmi.com/caselaws?id=30257 The Tribunal dismissed the Department's appeal against the Commissioner (Appeals) decision upholding the non-levy of interest under Rule 7(4) of the Central Excise Rules, 2002 and Section 11AB of the Central Excise Act, 1944. The Tribunal affirmed that interest liability commences post finalization of provisional assessment to prevent undue burden on the assessee, in line with legal precedents and interpretations of relevant rules. The decision was based on consistency with previous Tribunal rulings and absence of contradictory decisions, resulting in the dismissal of the Department's appeal. en-us Wed, 20 Feb 2008 00:00:00 +0530 Tue, 19 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30257 The Tribunal dismissed the Department's appeal against the Commissioner (Appeals) decision upholding the non-levy of interest under Rule 7(4) of the Central Excise Rules, 2002 and Section 11AB of the Central Excise Act, 1944. The Tribunal affirmed that interest liability commences post finalization of provisional assessment to prevent undue burden on the assessee, in line with legal precedents and interpretations of relevant rules. The decision was based on consistency with previous Tribunal rulings and absence of contradictory decisions, resulting in the dismissal of the Department's appeal. Case-Laws Central Excise Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30257