https://www.taxtmi.com/caselaws?id=121393 Interest under Section 11AB of the Central Excise Act could not be levied for a period before that provision came into force. The dispute related to October 1996 to April 1997, while Section 11AB became operative only on 28 September 1998. A show cause notice issued after the provision's commencement did not extend the interest liability retrospectively to a period when no such statutory liability existed. The operative provision governed only the period for which it was in force, so recovery of interest for the pre-commencement period was not permitted. en-us Mon, 02 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 13:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121393 Interest under Section 11AB of the Central Excise Act could not be levied for a period before that provision came into force. The dispute related to October 1996 to April 1997, while Section 11AB became operative only on 28 September 1998. A show cause notice issued after the provision's commencement did not extend the interest liability retrospectively to a period when no such statutory liability existed. The operative provision governed only the period for which it was in force, so recovery of interest for the pre-commencement period was not permitted. Case-Laws Central Excise Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121393