https://www.taxtmi.com/caselaws?id=118878 The Appellate Tribunal CESTAT, Mumbai held that the manufacturer was liable for interest and penalty as they failed to pay the entire duty amount by the specified date, contrary to the lower appellate authority's interpretation. The Tribunal emphasized strict compliance with the notification, affirming the imposition of interest and penalty for non-payment. The decision overturned the Commissioner (Appeals) ruling and upheld the manufacturer's liability for interest and penalty as per the notification's provisions. en-us Wed, 19 Oct 2005 00:00:00 +0530 Fri, 06 Jul 2012 14:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118878 The Appellate Tribunal CESTAT, Mumbai held that the manufacturer was liable for interest and penalty as they failed to pay the entire duty amount by the specified date, contrary to the lower appellate authority's interpretation. The Tribunal emphasized strict compliance with the notification, affirming the imposition of interest and penalty for non-payment. The decision overturned the Commissioner (Appeals) ruling and upheld the manufacturer's liability for interest and penalty as per the notification's provisions. Case-Laws Central Excise Wed, 19 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118878