https://www.taxtmi.com/caselaws?id=78925 The court held in favor of the Revenue, ruling that interest on duty is chargeable even if paid voluntarily before the show cause notice. The decision overturned the Tribunal's ruling and upheld the orders of the adjudicating authority and the Commissioner (Appeals). Consequently, the respondent was found liable to pay interest under Section 11AB of the Central Excise Act, 1944. The judgment emphasized that interest is applicable on duty payment delays as per statutory provisions, irrespective of the reason for the delay. en-us Wed, 03 Mar 2010 00:00:00 +0530 Sat, 25 Dec 2010 13:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78925 The court held in favor of the Revenue, ruling that interest on duty is chargeable even if paid voluntarily before the show cause notice. The decision overturned the Tribunal's ruling and upheld the orders of the adjudicating authority and the Commissioner (Appeals). Consequently, the respondent was found liable to pay interest under Section 11AB of the Central Excise Act, 1944. The judgment emphasized that interest is applicable on duty payment delays as per statutory provisions, irrespective of the reason for the delay. Case-Laws Central Excise Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78925