Interest Not Applicable on Voluntary Pre-Assessment Duty Payment Under Central Excise Rules 2002.

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....Liability of interest - Since differential duty was voluntarily paid before finalization of assessments which did not result in any dues and payable to the Govt, the interest was not leviable. If the interest was payable on the duty on which the assessee paid differential duty prior to finalization of assessment, then the Central Excise rules 2002 would have specifically said so - AT....