https://www.taxtmi.com/caselaws?id=97643 The Tribunal ruled in favor of the appellants in a case concerning duty liability, interest, and penalties prior to 28-9-96. It held that no interest or penalty could be imposed for the period before statutory provisions were introduced. The Commissioner was directed to recalculate interest and penalty amounts under the Central Excise Act. The Tribunal also remanded the case for a fresh decision on the correct width and value of fabrics for duty calculation, allowing additional evidence to be considered. The impugned order was set aside, and the appeals were allowed for further proceedings. en-us Wed, 11 Oct 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97643 The Tribunal ruled in favor of the appellants in a case concerning duty liability, interest, and penalties prior to 28-9-96. It held that no interest or penalty could be imposed for the period before statutory provisions were introduced. The Commissioner was directed to recalculate interest and penalty amounts under the Central Excise Act. The Tribunal also remanded the case for a fresh decision on the correct width and value of fabrics for duty calculation, allowing additional evidence to be considered. The impugned order was set aside, and the appeals were allowed for further proceedings. Case-Laws Central Excise Wed, 11 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97643