https://www.taxtmi.com/caselaws?id=111812 The Tribunal modified the order, setting aside the confirmation of interest for the period before the enactment of Section 11AB, directing recalculation of interest payable by the appellant accordingly. The decision clarified that Section 11AB does not apply retrospectively, ensuring the appellant was not burdened with interest liabilities contrary to the legal framework. The Tribunal's meticulous rectification of errors and adherence to legal principles demonstrated a fair and judicious approach in addressing the interest issue raised in the application. en-us Wed, 26 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 13:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111812 The Tribunal modified the order, setting aside the confirmation of interest for the period before the enactment of Section 11AB, directing recalculation of interest payable by the appellant accordingly. The decision clarified that Section 11AB does not apply retrospectively, ensuring the appellant was not burdened with interest liabilities contrary to the legal framework. The Tribunal's meticulous rectification of errors and adherence to legal principles demonstrated a fair and judicious approach in addressing the interest issue raised in the application. Case-Laws Central Excise Wed, 26 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111812