https://www.taxtmi.com/caselaws?id=125092 Interest on delayed payment was sustained because the issue of interest had been properly raised and the Tribunal treated it as distinct from penalty liability. The earlier denial of penalty had already been affirmed, and that position was maintained on the same facts. Applying the cited authorities, the Tribunal held that penalty was not leviable, but interest remained payable for the delayed period. The appeal was therefore disposed of by upholding interest liability while confirming denial of penalty. en-us Tue, 14 Oct 2008 00:00:00 +0530 Fri, 19 Oct 2012 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125092 Interest on delayed payment was sustained because the issue of interest had been properly raised and the Tribunal treated it as distinct from penalty liability. The earlier denial of penalty had already been affirmed, and that position was maintained on the same facts. Applying the cited authorities, the Tribunal held that penalty was not leviable, but interest remained payable for the delayed period. The appeal was therefore disposed of by upholding interest liability while confirming denial of penalty. Case-Laws Central Excise Tue, 14 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125092