https://www.taxtmi.com/caselaws?id=107999 Interest under Section 11AB of the Central Excise Act applies prospectively and cannot be levied for any period before the provision came into force. Where a confirmed duty demand spans both pre-insertion and post-insertion periods, interest is recoverable only on the portion attributable to the post-commencement period. A separate challenge to penalty findings under Section 11AC or Rule 173Q does not prevent consideration of the interest claim where the Revenue has specifically disputed denial of interest. The text therefore states that interest was payable only for the duty demand relating to the post-28-9-96 period. en-us Mon, 22 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 12:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107999 Interest under Section 11AB of the Central Excise Act applies prospectively and cannot be levied for any period before the provision came into force. Where a confirmed duty demand spans both pre-insertion and post-insertion periods, interest is recoverable only on the portion attributable to the post-commencement period. A separate challenge to penalty findings under Section 11AC or Rule 173Q does not prevent consideration of the interest claim where the Revenue has specifically disputed denial of interest. The text therefore states that interest was payable only for the duty demand relating to the post-28-9-96 period. Case-Laws Central Excise Mon, 22 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107999