https://www.taxtmi.com/caselaws?id=203854 The appellate court partially allowed the appeal, holding the assessee liable to pay interest under Section 11AB of the Central Excise Act, 1944 from a specific date. The court determined that interest liability would not arise unless duty was paid within 45 days from an order, instruction, or direction by the Board under Section 37B, which was not the case here. The judgment clarified the timeline for duty payment to avoid interest liability, emphasizing the importance of complying with specific provisions to escape interest charges. en-us Wed, 20 Apr 2011 00:00:00 +0530 Wed, 05 Oct 2011 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203854 The appellate court partially allowed the appeal, holding the assessee liable to pay interest under Section 11AB of the Central Excise Act, 1944 from a specific date. The court determined that interest liability would not arise unless duty was paid within 45 days from an order, instruction, or direction by the Board under Section 37B, which was not the case here. The judgment clarified the timeline for duty payment to avoid interest liability, emphasizing the importance of complying with specific provisions to escape interest charges. Case-Laws Central Excise Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203854