https://www.taxtmi.com/caselaws?id=242897 Interest on delayed reversal of cess and education cess was treated as outside Section 11B of the Central Excise Act, because such levies were not regarded as duty of excise. Under Notification No. 56/2002-CE, self re-credit was permitted subject to reversal within five days of intimation by the Assistant Commissioner. However, the stay application seeking waiver of pre-deposit could not be entertained because the interest amount had not yet been quantified. The application was therefore dismissed at that stage, with liberty to move a fresh application after quantification. en-us Fri, 22 Feb 2013 00:00:00 +0530 Thu, 23 Jan 2014 06:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242897 Interest on delayed reversal of cess and education cess was treated as outside Section 11B of the Central Excise Act, because such levies were not regarded as duty of excise. Under Notification No. 56/2002-CE, self re-credit was permitted subject to reversal within five days of intimation by the Assistant Commissioner. However, the stay application seeking waiver of pre-deposit could not be entertained because the interest amount had not yet been quantified. The application was therefore dismissed at that stage, with liberty to move a fresh application after quantification. Case-Laws Central Excise Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242897