2014 (8) TMI 537

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....ise Rules, 2002. They paid duty on the supplementary invoice on finalization of the price. The assessments were finalized by the Assistant Commissioner of Central Excise by various orders. The Assistant Commissioner while finalizing the assessments demanded interest in respect of payment of different duty against orders dated 31.5.2011 and 26.8.2011 under Rule 7(4) of the Central Excise Rules, 2002. There was no specific order for demand of interest in respect of other assessment orders. Hence the assessee filed two appeals before the Commissioner (Appeals). Similarly, Revenue filed 5 appeals before the Commissioner (Appeals) for confirmation of demand of interest. By the impugned order, the Commissioner (Appeals) rejected the appeals filed....

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....of the Hon'ble Supreme Court in the case of SKF India Ltd. (supra.). He fairly submits that a contra view was taken by the Larger Bench of the Tribunal in the case of Cadbury India Ltd. Vs. CCE - 2008 (232) ELT 224 (Tri.-LB). He also submits that following the decision of the Larger Bench, the Tribunal dismissed the appeal in the applicant's own case as reported in BHEL Vs. CCE, Bhopal - 2012 (275) ELT 614. He submits that in the case of BHEL (supra), the duty was paid after finalization of the assessment and therefore the said case law will not apply. 4. On the other hand, the learned AR on behalf of Revenue reiterates the findings of the Commissioner (Appeals). He submits that in the applicant's own case (supra), the Tribun....