https://www.taxtmi.com/caselaws?id=107260 The Tribunal upheld the demand for interest from the Applicant for the period after May 1995 under Section 11AA of the Central Excise Act, rejecting the application for rectification. The judgment clarified that Section 11AB does not exclude the operation of Section 11AA in cases of duty demand due to fraud or collusion, and as the demand for interest was confirmed post-May 1995, when Section 11AA was in effect, no mistake was found in the record. en-us Thu, 30 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 11:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107260 The Tribunal upheld the demand for interest from the Applicant for the period after May 1995 under Section 11AA of the Central Excise Act, rejecting the application for rectification. The judgment clarified that Section 11AB does not exclude the operation of Section 11AA in cases of duty demand due to fraud or collusion, and as the demand for interest was confirmed post-May 1995, when Section 11AA was in effect, no mistake was found in the record. Case-Laws Central Excise Thu, 30 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107260