https://www.taxtmi.com/caselaws?id=241006 The appeal was allowed with condonation of a 15-day delay. The waiver of interest on CESS was denied, emphasizing liability under Section 11A of the Central Excise Act for interest payment even if duty is paid before notice. The appellant was directed to deposit a specified sum within a set period, with waiver of the remaining interest and penalty amount during the appeal's pendency. The Tribunal differentiated the case from prior rulings, affirming interest payment for duty delays per Section 11AA and Supreme Court precedent. en-us Thu, 21 Mar 2013 00:00:00 +0530 Sun, 15 Dec 2013 10:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241006 The appeal was allowed with condonation of a 15-day delay. The waiver of interest on CESS was denied, emphasizing liability under Section 11A of the Central Excise Act for interest payment even if duty is paid before notice. The appellant was directed to deposit a specified sum within a set period, with waiver of the remaining interest and penalty amount during the appeal's pendency. The Tribunal differentiated the case from prior rulings, affirming interest payment for duty delays per Section 11AA and Supreme Court precedent. Case-Laws Central Excise Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241006