https://www.taxtmi.com/caselaws?id=208897 The court allowed the appeal, directing a fresh decision on the Revenue's appeal regarding the levy of interest under Section 11AB of the Central Excise Act. The court emphasized that the mention of a wrong provision in the show cause notice did not invalidate it, as long as the proposed action was justifiable under any statutory provision. The Tribunal's order remanding the matter for fresh adjudication rendered the Revenue's appeal infructuous, and the Commissioner could not adjudicate on the levy of interest until the Tribunal's decision stood. The court refrained from opining on the automatic levy of interest under Section 11AB, leaving it for the Commissioner to consider during the fresh adjudication. en-us Tue, 20 Dec 2011 00:00:00 +0530 Mon, 30 Jan 2012 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208897 The court allowed the appeal, directing a fresh decision on the Revenue's appeal regarding the levy of interest under Section 11AB of the Central Excise Act. The court emphasized that the mention of a wrong provision in the show cause notice did not invalidate it, as long as the proposed action was justifiable under any statutory provision. The Tribunal's order remanding the matter for fresh adjudication rendered the Revenue's appeal infructuous, and the Commissioner could not adjudicate on the levy of interest until the Tribunal's decision stood. The court refrained from opining on the automatic levy of interest under Section 11AB, leaving it for the Commissioner to consider during the fresh adjudication. Case-Laws Central Excise Tue, 20 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208897