2007 (4) TMI 74

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....r vehicle which were supplied during the impugned period April, 2003 to August, 2003 to M/s. Tata Motors. The appellants paid duty on the impugned goods as per the terms agreed to between them and M/s. Tata Motors. On account of rise in steel prices, the appellants effected an escalation in the price for the impugned period and received the additional amount of Rs. 2,05,71,905.00 (Rupees two crore....

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....f the Central Excise Act, 1944. 4. The ld. D.R. appearing for the Department supports the demand of interest and the order passed by the Lower Authority. After considering submissions from both sides and perusal of the appeal papers and the legal provisions, I find that this is a case where the assessments were not finalized and the entire differential duty amount has been paid by the appellant....