2008 (2) TMI 194

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....cate for the respondent [Order]-1. Heard both sides. 2. Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) has set aside the demand in respect of interest. 3. Brief facts of the case are that the respondents are engaged in the manufacture of jelly filled telephone cables and were clearing the same under provisional assessment order.  Prices of tel....

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....y the Government from the first day of succeeding month from which amount is determined till the date of payment. Contention is that, as the assessment was provisional and differential duty has been paid prior to finalisation of assessment, therefore, nothing is due after the order in respect of final assessment was passed.  Therefore, demand was rightly vacated.  I find that as per Rule....