https://www.taxtmi.com/caselaws?id=238537 The Tribunal affirmed the interest liability on the appellants under Section 11AB of the Central Excise Act, 1944, even prior to 11.05.01. The judgment clarified that the amendment did not eliminate interest liability for cases involving fraud, collusion, or misstatement. The decision provided a detailed analysis of the legal provisions and established the continued applicability of interest under Section 11AB pre and post 11.05.01. en-us Wed, 31 Jul 2013 00:00:00 +0530 Fri, 08 Nov 2013 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238537 The Tribunal affirmed the interest liability on the appellants under Section 11AB of the Central Excise Act, 1944, even prior to 11.05.01. The judgment clarified that the amendment did not eliminate interest liability for cases involving fraud, collusion, or misstatement. The decision provided a detailed analysis of the legal provisions and established the continued applicability of interest under Section 11AB pre and post 11.05.01. Case-Laws Central Excise Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238537