2017 (10) TMI 1320

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....ent : Shri R. Subramanian, AC (AR) ORDER Brief facts of the case are that appellant is a manufacturer of strips and tubes. Due to frequent fluctuation in price of raw materials, the appellant could not value the goods cleared to its sister units for captive consumption. Therefore, provisional assessment was requested by the appellants for their three units. The appellant while submitting the....

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....e case of Ispat Industries Ltd. 2010 (259) ELT 662 (Bom.) which has been affirmed by the Hon'ble Apex Court, held that interest is not payable when differential duty is paid before passing final assessment. 3. Ld. AR Shri ArulC. Durairaj reiterated the findings in the impugned order. 4. Heard both sides and perused the records. 5. After hearing both sides, I find that the issue is no more....