CESTAT Upholds Duty Demand, Remands Interest Matter for Verification

The Appellate Tribunal CESTAT, Ahmedabad upheld duty demand in the case but remanded the matter of interest under Section 11AB for verification and fresh order by the Assistant Commissioner. The appellant argued against paying interest, citing the reversal of Modvat credit before the adjudication order.

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The Appellate Tribunal CESTAT, Ahmedabad, in the case of Ms. Archana Wadhwa, upheld duty demand but remanded the matter regarding interest under Section 11AB back to the Assistant Commissioner for verification and fresh order. The appellant claimed that the interest should not be paid as the Modvat credit was reversed before the adjudication order.

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