https://www.taxtmi.com/caselaws?id=101401 Interest demanded under Section 11AA of the Central Excise Act was held not to fall within the pre-deposit requirement under Section 35F, which refers only to duty demanded and penalty imposed. In the absence of any express statutory inclusion of interest within that provision, pre-deposit of the interest amount was not a condition for hearing the appeal. The waiver request was therefore justified, and stay of the interest demand was granted. en-us Thu, 31 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 16:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101401 Interest demanded under Section 11AA of the Central Excise Act was held not to fall within the pre-deposit requirement under Section 35F, which refers only to duty demanded and penalty imposed. In the absence of any express statutory inclusion of interest within that provision, pre-deposit of the interest amount was not a condition for hearing the appeal. The waiver request was therefore justified, and stay of the interest demand was granted. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101401