Interest not leviable if differential duty paid by 5th of following month under Packing Machine Rules, 2008

[Arising out of Order-in-Appeal No.35-39/SM/CE/D-II/14, dated 30.07.2014 passed by the C.C.E.(Appeals), Delhi-II]  Brief of the case: The CESTAT New Delhi in the case of CCE vs. Vasundhra Flavours held that in case of increase in the number of operating packing machines in the factory during the month on account of addition or installation of packing machines, the differential duty amount, if any, shall be paid by the 5th day of the following month. Hence, in the assessee’s case since the differential duty was paid before the 5th day of the following month, levy of interest was set aside....