https://www.taxtmi.com/caselaws?id=128204 The Tribunal granted waiver of pre-deposit and stayed the recovery of interest demanded under Section 11AA by the Commissioner. The decision was based on procedural irregularities, inconsistencies in applying Sections 11AA and 11AB, and the absence of a valid determination of duty under Section 11A at the time of payment. The Tribunal found the Commissioner's reliance on Section 11AA throughout the dispute, despite its limited applicability, raised concerns about the legality and consistency of the proceedings. en-us Mon, 03 Aug 2009 00:00:00 +0530 Sat, 30 Mar 2013 10:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128204 The Tribunal granted waiver of pre-deposit and stayed the recovery of interest demanded under Section 11AA by the Commissioner. The decision was based on procedural irregularities, inconsistencies in applying Sections 11AA and 11AB, and the absence of a valid determination of duty under Section 11A at the time of payment. The Tribunal found the Commissioner's reliance on Section 11AA throughout the dispute, despite its limited applicability, raised concerns about the legality and consistency of the proceedings. Case-Laws Central Excise Mon, 03 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128204