https://www.taxtmi.com/caselaws?id=119740 The Tribunal dismissed the Revenue's appeal, affirming the Commissioner (Appeals)' decision that section 11AB of the Central Excise Act, 1944 was not applicable. The case involved an allegation of failure to pay interest on differential duty due to retrospective rate amendments. The Commissioner emphasized that for section 11AB to apply, there must be a determination of duty under section 11A(2) or payment on one's own account. As there was no short levy or payment under section 11A(1), section 11AB(2)(b) was deemed inapplicable. The decision was supported by precedent cases such as MRF Ltd. v. CCE and Eicher DEMM v. CCE. en-us Tue, 06 Jun 2006 00:00:00 +0530 Thu, 12 Jul 2012 18:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119740 The Tribunal dismissed the Revenue's appeal, affirming the Commissioner (Appeals)' decision that section 11AB of the Central Excise Act, 1944 was not applicable. The case involved an allegation of failure to pay interest on differential duty due to retrospective rate amendments. The Commissioner emphasized that for section 11AB to apply, there must be a determination of duty under section 11A(2) or payment on one's own account. As there was no short levy or payment under section 11A(1), section 11AB(2)(b) was deemed inapplicable. The decision was supported by precedent cases such as MRF Ltd. v. CCE and Eicher DEMM v. CCE. Case-Laws Central Excise Tue, 06 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119740