https://www.taxtmi.com/caselaws?id=211581 The Tribunal partially allowed the appeal by staying the recovery of interest on the duty demanded, recognizing the impact of delayed single registration on duty payment. The penalty imposed under Section 11AC was set aside, with the focus primarily on the interest payment under Section 11AB. The decision highlighted the need to consider unique circumstances in excise duty cases when determining interest and penalties. en-us Fri, 08 Apr 2011 00:00:00 +0530 Fri, 23 Mar 2012 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211581 The Tribunal partially allowed the appeal by staying the recovery of interest on the duty demanded, recognizing the impact of delayed single registration on duty payment. The penalty imposed under Section 11AC was set aside, with the focus primarily on the interest payment under Section 11AB. The decision highlighted the need to consider unique circumstances in excise duty cases when determining interest and penalties. Case-Laws Central Excise Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211581