https://www.taxtmi.com/caselaws?id=110561 The Appellate Tribunal CESTAT, Mumbai, confirmed a duty demand against the appellants for not being entitled to the benefit of Notification No. 287/86-C.E. The duty demand, interest under Section 11AB, and penalty under Section 11AC were upheld due to non-payment of duty on mineral oil as per the notification's proviso. The tribunal rejected the limitation defense based on misclassification. However, it set aside the imposition of interest and penalty as the relevant statutory provisions were not in force during the offense. The duty demand was upheld, but the interest and penalty were overturned. en-us Fri, 21 Nov 2003 00:00:00 +0530 Tue, 17 Apr 2012 14:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110561 The Appellate Tribunal CESTAT, Mumbai, confirmed a duty demand against the appellants for not being entitled to the benefit of Notification No. 287/86-C.E. The duty demand, interest under Section 11AB, and penalty under Section 11AC were upheld due to non-payment of duty on mineral oil as per the notification's proviso. The tribunal rejected the limitation defense based on misclassification. However, it set aside the imposition of interest and penalty as the relevant statutory provisions were not in force during the offense. The duty demand was upheld, but the interest and penalty were overturned. Case-Laws Central Excise Fri, 21 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110561