2016 (11) TMI 149

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....vocate, for appellant Shri V.K. Shastri, Assistant Commissioner (AR), for respondent ORDER Per M. V. Ravindran These two appeals are directed against order-in-appeal No. PI/35 to 36/2005 dated 13.1.2005. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in both these appeals are the appellant herein is manufacturing various items and is using ....

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.... for demanding interest only if the differential duty is payable by an assessee on an amount which his confirmed on finalization of the assessment. It is also the case that in the case in hand, they have paid the amounts before the finalization of the assessment, hence there is no demand on finalization of the assessment. Both the lower authorities have relied upon circular No. 354/81/2000-TRU dat....