https://www.taxtmi.com/caselaws?id=78983 Interest under Section 11AA of the Central Excise Act accrues from the date the adjudicating authority first determines duty as payable. The first proviso and Explanation I treat that original determination date as controlling even if an appellate authority, Tribunal or court subsequently reduces the duty demand. Interest therefore remains chargeable from the original adjudication date rather than from the date of final appellate affirmation or modification, and the contrary claim is rejected. en-us Fri, 28 May 2010 00:00:00 +0530 Wed, 17 Jul 2013 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78983 Interest under Section 11AA of the Central Excise Act accrues from the date the adjudicating authority first determines duty as payable. The first proviso and Explanation I treat that original determination date as controlling even if an appellate authority, Tribunal or court subsequently reduces the duty demand. Interest therefore remains chargeable from the original adjudication date rather than from the date of final appellate affirmation or modification, and the contrary claim is rejected. Case-Laws Central Excise Fri, 28 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78983