https://www.taxtmi.com/caselaws?id=125214 Interest and penalty under the Central Excise Act could not be sustained where no duty liability had first been determined under Section 11A. The Tribunal noted that no proceedings were initiated for the alleged irregular availment of credit during the relevant period, and the demand proceeded only on interest and penalty. Applying the settled position that interest cannot be demanded without an adjudicated duty demand, CESTAT upheld the Commissioner (Appeals) order and rejected the Revenue's appeal. en-us Thu, 23 Oct 2008 00:00:00 +0530 Mon, 04 Sep 2017 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125214 Interest and penalty under the Central Excise Act could not be sustained where no duty liability had first been determined under Section 11A. The Tribunal noted that no proceedings were initiated for the alleged irregular availment of credit during the relevant period, and the demand proceeded only on interest and penalty. Applying the settled position that interest cannot be demanded without an adjudicated duty demand, CESTAT upheld the Commissioner (Appeals) order and rejected the Revenue's appeal. Case-Laws Central Excise Thu, 23 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125214