https://www.taxtmi.com/caselaws?id=124595 The Tribunal upheld the Commissioner (Appeals) decision to grant interest only after the expiry of three months from 26-5-95 based on statutory limitations. The appeal was dismissed as there was no provision for interest before the enactment of Section 11BB of the Central Excise Act. Regarding interest on interest, the Tribunal ruled against it, citing a previous decision and emphasizing that interest on delayed payment of interest is not permissible under the Central Excise Act. The appeal was rejected based on this finding, with the judgment pronounced on 26-6-2008. en-us Thu, 26 Jun 2008 00:00:00 +0530 Wed, 03 Oct 2012 12:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124595 The Tribunal upheld the Commissioner (Appeals) decision to grant interest only after the expiry of three months from 26-5-95 based on statutory limitations. The appeal was dismissed as there was no provision for interest before the enactment of Section 11BB of the Central Excise Act. Regarding interest on interest, the Tribunal ruled against it, citing a previous decision and emphasizing that interest on delayed payment of interest is not permissible under the Central Excise Act. The appeal was rejected based on this finding, with the judgment pronounced on 26-6-2008. Case-Laws Central Excise Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124595