https://www.taxtmi.com/caselaws?id=119909 The Review application by the Revenue was rejected as lacking merit. The lower authority's decision to drop the interest demand under Section 11AB of the Central Excise Act was upheld. The judgment highlighted that interest cannot be charged without determining duty and emphasized the timely payment of duty before the Show Cause Notice. Legal principles and precedents supported the appellant's position, leading to the conclusion that no interest was payable in this case. The judgment thoroughly analyzed the legal aspects and factual circumstances, resulting in the dismissal of the Review application. en-us Mon, 17 Jul 2006 00:00:00 +0530 Sat, 14 Jul 2012 10:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119909 The Review application by the Revenue was rejected as lacking merit. The lower authority's decision to drop the interest demand under Section 11AB of the Central Excise Act was upheld. The judgment highlighted that interest cannot be charged without determining duty and emphasized the timely payment of duty before the Show Cause Notice. Legal principles and precedents supported the appellant's position, leading to the conclusion that no interest was payable in this case. The judgment thoroughly analyzed the legal aspects and factual circumstances, resulting in the dismissal of the Review application. Case-Laws Central Excise Mon, 17 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119909