https://www.taxtmi.com/caselaws?id=153522 The Tribunal found that M/s. Shree Rohini Enterprises diverted raw materials without duty payment, constituting a shortage. While the delayed show cause notice was deemed improper, interest was held payable under the Central Excise Act. The Commissioner (Appeals) decision to exempt interest was overturned, with the Revenue's appeal allowed solely on the interest issue. Penalties were not imposed due to the delayed notice issuance. en-us Thu, 28 Jan 2010 00:00:00 +0530 Wed, 24 Jul 2013 15:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153522 The Tribunal found that M/s. Shree Rohini Enterprises diverted raw materials without duty payment, constituting a shortage. While the delayed show cause notice was deemed improper, interest was held payable under the Central Excise Act. The Commissioner (Appeals) decision to exempt interest was overturned, with the Revenue's appeal allowed solely on the interest issue. Penalties were not imposed due to the delayed notice issuance. Case-Laws Central Excise Thu, 28 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153522