https://www.taxtmi.com/caselaws?id=110216 The Appellate Tribunal CESTAT, New Delhi confirmed duty demand in one appeal but set aside the interest charge under Section 11AB. In the other appeal, both the interest charge and duty confirmation were set aside pending recalculation of the correct duty amount by the adjudicating authority. The Tribunal emphasized that interest on short paid duty could only be levied in cases of suppression of facts or fraud, which was not proven in this instance before the relevant amendment to Section 11AB. en-us Fri, 21 Nov 2003 00:00:00 +0530 Sat, 14 Apr 2012 12:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110216 The Appellate Tribunal CESTAT, New Delhi confirmed duty demand in one appeal but set aside the interest charge under Section 11AB. In the other appeal, both the interest charge and duty confirmation were set aside pending recalculation of the correct duty amount by the adjudicating authority. The Tribunal emphasized that interest on short paid duty could only be levied in cases of suppression of facts or fraud, which was not proven in this instance before the relevant amendment to Section 11AB. Case-Laws Central Excise Fri, 21 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110216