https://www.taxtmi.com/caselaws?id=114914 Interest under Rule 173G(1)(d) of the Central Excise Rules, 1944 could not be levied on differential duty relating to clearances made before 1-4-2000, because the interest clause and the corresponding due-date scheme came into force only from that date. The provision was therefore treated as prospective, and past clearances could not be subjected to a new burden in the absence of clear legislative intent for retrospective operation. The analysis also relied on the Board's clarification under Section 11AB of the Central Excise Act, 1944. Accordingly, interest for the period before 1-4-2000 was not payable and the demand was unsustainable. en-us Fri, 24 Dec 2004 00:00:00 +0530 Tue, 22 May 2012 12:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114914 Interest under Rule 173G(1)(d) of the Central Excise Rules, 1944 could not be levied on differential duty relating to clearances made before 1-4-2000, because the interest clause and the corresponding due-date scheme came into force only from that date. The provision was therefore treated as prospective, and past clearances could not be subjected to a new burden in the absence of clear legislative intent for retrospective operation. The analysis also relied on the Board's clarification under Section 11AB of the Central Excise Act, 1944. Accordingly, interest for the period before 1-4-2000 was not payable and the demand was unsustainable. Case-Laws Central Excise Fri, 24 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114914