https://www.taxtmi.com/caselaws?id=117431 Interest under Section 11AB of the Central Excise Act could not be demanded on duty already paid before issuance of the show cause notice where the dispute period predated the insertion of Section 11A(2B) and its explanations. The amended provision took effect only from 11-5-2001, while the relevant period was November 1997 to May 1998, so it did not apply retrospectively to the assessee's liability. Accordingly, the interest demand on the duty amount paid before the notice was unsustainable and the issue was decided in favour of the assessee. en-us Tue, 07 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 16:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117431 Interest under Section 11AB of the Central Excise Act could not be demanded on duty already paid before issuance of the show cause notice where the dispute period predated the insertion of Section 11A(2B) and its explanations. The amended provision took effect only from 11-5-2001, while the relevant period was November 1997 to May 1998, so it did not apply retrospectively to the assessee's liability. Accordingly, the interest demand on the duty amount paid before the notice was unsustainable and the issue was decided in favour of the assessee. Case-Laws Central Excise Tue, 07 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117431