https://www.taxtmi.com/caselaws?id=120364 The Tribunal allowed the appeal filed by the Revenue, confirming the demand for interest under Section 11AB for the relevant period. It overturned the Commissioner (Appeals)'s decision, which had set aside the interest liability, by clarifying that the liability to pay interest arises even if the duty is paid voluntarily before the issuance of a show cause notice. The Tribunal emphasized that the limitation period for issuing show cause notices does not apply to the recovery of interest under Section 11AB. No costs were awarded in the matter. en-us Wed, 29 Nov 2006 00:00:00 +0530 Mon, 12 Feb 2024 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120364 The Tribunal allowed the appeal filed by the Revenue, confirming the demand for interest under Section 11AB for the relevant period. It overturned the Commissioner (Appeals)'s decision, which had set aside the interest liability, by clarifying that the liability to pay interest arises even if the duty is paid voluntarily before the issuance of a show cause notice. The Tribunal emphasized that the limitation period for issuing show cause notices does not apply to the recovery of interest under Section 11AB. No costs were awarded in the matter. Case-Laws Central Excise Wed, 29 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120364