Interest Liability Under Rule 7 of Excise Rules Arise Only When Assessment Were Made Provisional After New Rules: CESTAT rules in favour of Cadbury India [Read Order]
Exemption for Payment of Excise Duty under Notification allowable only When the Installed Capacity of Factory has Enhanced Substantially by More Than 25%, the CESTAT held
As a relief to Cadbury India, the Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that interest liability under rule 7 of the Central Excise Rules arises only when assessments were made provisional after new rules. M/s Cadbury India Ltd, the appellant challenged the order of Commissioner of Central Excise…
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