https://www.taxtmi.com/caselaws?id=206024 The Court set aside the order refusing to waive interest under Section 32K of the Central Excise Act, 1944, and granted the petitioner full immunity from interest. The Court emphasized that the Settlement Commission should have considered the petitioner's circumstances, including the impact of Tsunami and the state government ban on chewing tobacco, in deciding on interest immunity. The Court highlighted cases where total immunity from interest was granted to similarly situated entities, supporting the petitioner's claim for full immunity based on compliance with Section 32K requirements and unique business circumstances. en-us Wed, 20 Jul 2011 00:00:00 +0530 Fri, 18 Jan 2013 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206024 The Court set aside the order refusing to waive interest under Section 32K of the Central Excise Act, 1944, and granted the petitioner full immunity from interest. The Court emphasized that the Settlement Commission should have considered the petitioner's circumstances, including the impact of Tsunami and the state government ban on chewing tobacco, in deciding on interest immunity. The Court highlighted cases where total immunity from interest was granted to similarly situated entities, supporting the petitioner's claim for full immunity based on compliance with Section 32K requirements and unique business circumstances. Case-Laws Central Excise Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206024