Appeal restored, interest not required under Section 35F, duty paid before due date. The appeal was restored after initially being dismissed. The appellants contested interest on demand only. Stay petition was dismissed as interest ...
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Appeal restored, interest not required under Section 35F, duty paid before due date.
The appeal was restored after initially being dismissed. The appellants contested interest on demand only. Stay petition was dismissed as interest predeposit was not required under Section 35F of the Central Excise Act, 1944. The duty was paid before the specified date, so no interest liability. Impugned order demanding interest was set aside, and the appeal was allowed. Cross Objection by the Department was also disposed of.
The appeal was restored after initially being dismissed. The appellants contested interest on demand only. Stay petition was dismissed as interest predeposit was not required under Section 35F of the Central Excise Act, 1944. The duty was paid before the specified date, so no interest liability. Impugned order demanding interest was set aside, and the appeal was allowed. Cross Objection by the Department was also disposed of.
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