https://www.taxtmi.com/caselaws?id=208514 The Tribunal allowed the appeal, ruling that the interest liability demand was not sustainable under Rule 6 of the Central Excise Rules. It held that the responsibility for paying the differential duty and interest lies with the recipient of the goods, not the supplier. Additionally, the demand for interest was deemed time-barred as it was raised after an unreasonable delay, exceeding the acceptable time frame specified by Section 11AB of the Central Excise Act. en-us Mon, 10 Oct 2011 00:00:00 +0530 Wed, 04 Apr 2012 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208514 The Tribunal allowed the appeal, ruling that the interest liability demand was not sustainable under Rule 6 of the Central Excise Rules. It held that the responsibility for paying the differential duty and interest lies with the recipient of the goods, not the supplier. Additionally, the demand for interest was deemed time-barred as it was raised after an unreasonable delay, exceeding the acceptable time frame specified by Section 11AB of the Central Excise Act. Case-Laws Central Excise Mon, 10 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208514