https://www.taxtmi.com/caselaws?id=216499 The Court dismissed the appeal filed by the Commissioner of Central Excise challenging the order of the Tribunal. It held that interest under Section 11AB of the Central Excise Act was not leviable as duty had been paid before the show cause notice was issued. The Court emphasized adherence to policies and circulars aimed at reducing litigations in indirect tax matters, particularly for cases involving lower amounts. The appeal lacked merit as the duty involved was only Rs. 35,000, falling below the specified threshold for filing appeals, and was therefore dismissed. en-us Fri, 03 Jun 2011 00:00:00 +0530 Wed, 05 Sep 2012 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216499 The Court dismissed the appeal filed by the Commissioner of Central Excise challenging the order of the Tribunal. It held that interest under Section 11AB of the Central Excise Act was not leviable as duty had been paid before the show cause notice was issued. The Court emphasized adherence to policies and circulars aimed at reducing litigations in indirect tax matters, particularly for cases involving lower amounts. The appeal lacked merit as the duty involved was only Rs. 35,000, falling below the specified threshold for filing appeals, and was therefore dismissed. Case-Laws Central Excise Fri, 03 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216499