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of <h1>CESTAT rejects Revenue's appeal on interest imposition for non-invocation of Section 11AB.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, NOIDA Versus PRISMA POLYFABS (PVT.) LTD.</h3> The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's appeal against M/s. Prisma Polyfabs (Pvt.) Limited for not imposing interest under Section ... Appeal beyond show cause notice - Interest The Appellate Tribunal CESTAT, New Delhi heard an appeal filed by the Revenue against M/s. Prisma Polyfabs (Pvt.) Limited for not imposing interest under Section 11AB of the Central Excise Act, 1944. The Tribunal rejected the appeal as the provisions of Section 11AB were not invoked in the show cause notice, hence no interest was imposed.
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