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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Revenue appeal dismissed by Bombay HC in Emco Ltd. case, upholding CESTAT decision</h1> The Bombay HC dismissed the Revenue's appeal in the case involving M/s. Emco Ltd. The CESTAT decision was upheld, stating the limitation period for the ... Recovery of interest - time limit - Section 11A(2B) of the Central Excise Act, 1944 - jurisdiction - The Bombay High Court dismissed the Revenue's appeal regarding the recovery of interest by M/s. Emco Ltd. The CESTAT decision was upheld based on the principle that the period of limitation for the principal amount should also apply to the claim for interest. The appeal was dismissed with no order as to costs.

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