https://www.taxtmi.com/caselaws?id=213093 Interest for delayed payment of central excise duty was treated as a distinct civil liability, separate from penalty, under the statutory scheme of Section 11A and Section 11AB. The absence of an express limitation period for recovery of interest did not justify importing the limitation applicable to duty demands, and the customs decision cited was read only as stating a general principle, not as authority for applying Section 11A limitation to interest recovery. As the recovery action was initiated within five years, it was not held to be beyond a reasonable period, and the demand of interest was recoverable. en-us Thu, 23 Jun 2011 00:00:00 +0530 Tue, 08 May 2012 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213093 Interest for delayed payment of central excise duty was treated as a distinct civil liability, separate from penalty, under the statutory scheme of Section 11A and Section 11AB. The absence of an express limitation period for recovery of interest did not justify importing the limitation applicable to duty demands, and the customs decision cited was read only as stating a general principle, not as authority for applying Section 11A limitation to interest recovery. As the recovery action was initiated within five years, it was not held to be beyond a reasonable period, and the demand of interest was recoverable. Case-Laws Central Excise Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213093