https://www.taxtmi.com/caselaws?id=110543 The Revenue's appeal against the non-payment of interest on short-paid duty amount was upheld by the Tribunal. The respondents were held liable to pay interest from the date of the amendment on the short-paid duty until full payment. The Tribunal clarified that suppression of facts or collusion is not necessary to charge interest on non-payment/short payment of duty under Section 11AB. The duty liability was not disputed, and the impugned order was modified accordingly, disposing of the Revenue's appeal. This case emphasizes the importance of timely duty payment to avoid additional financial liabilities. en-us Tue, 11 Nov 2003 00:00:00 +0530 Tue, 17 Apr 2012 13:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110543 The Revenue's appeal against the non-payment of interest on short-paid duty amount was upheld by the Tribunal. The respondents were held liable to pay interest from the date of the amendment on the short-paid duty until full payment. The Tribunal clarified that suppression of facts or collusion is not necessary to charge interest on non-payment/short payment of duty under Section 11AB. The duty liability was not disputed, and the impugned order was modified accordingly, disposing of the Revenue's appeal. This case emphasizes the importance of timely duty payment to avoid additional financial liabilities. Case-Laws Central Excise Tue, 11 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110543