https://www.taxtmi.com/caselaws?id=114815 The Tribunal upheld the decision to set aside the demand of interest under Section 11AB of the CE Act, citing lack of retrospective effect and previous legal precedents. Additionally, the Tribunal ruled in favor of the party regarding the penalty enhancement, stating that the Commissioner (Appeals) lacked authority to increase the penalty without following proper legal procedures. The penalty enhancement was set aside, allowing the party's appeal and providing for consequential relief if necessary. en-us Mon, 29 Nov 2004 00:00:00 +0530 Mon, 21 May 2012 13:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114815 The Tribunal upheld the decision to set aside the demand of interest under Section 11AB of the CE Act, citing lack of retrospective effect and previous legal precedents. Additionally, the Tribunal ruled in favor of the party regarding the penalty enhancement, stating that the Commissioner (Appeals) lacked authority to increase the penalty without following proper legal procedures. The penalty enhancement was set aside, allowing the party's appeal and providing for consequential relief if necessary. Case-Laws Central Excise Mon, 29 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114815