https://www.taxtmi.com/caselaws?id=116322 Interest is mandatory on delayed payment of duty under the fortnightly payment facility in Rule 8(3) of the Central Excise Rules, 2002, so recovery of the interest amount was not stayed. Pre-deposit under Section 35F does not extend to interest amounts, making waiver of pre-deposit for interest unnecessary. Relief on the penalty component was available on the facts, so waiver and stay were granted for penalty while refused for interest. en-us Fri, 27 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 13:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116322 Interest is mandatory on delayed payment of duty under the fortnightly payment facility in Rule 8(3) of the Central Excise Rules, 2002, so recovery of the interest amount was not stayed. Pre-deposit under Section 35F does not extend to interest amounts, making waiver of pre-deposit for interest unnecessary. Relief on the penalty component was available on the facts, so waiver and stay were granted for penalty while refused for interest. Case-Laws Central Excise Fri, 27 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116322