https://www.taxtmi.com/caselaws?id=243954 The High Court upheld the Tribunal's decision to not impose a penalty under Section 11AC but reversed the Tribunal's ruling on interest. It reinstated the adjudicating authority's order, requiring payment of interest as per Rule 14 and Section 11AB. The court emphasized strict adherence to statutory provisions and the need to address substantial legal questions regardless of the monetary amount involved. en-us Thu, 30 Jan 2014 00:00:00 +0530 Wed, 03 Sep 2014 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243954 The High Court upheld the Tribunal's decision to not impose a penalty under Section 11AC but reversed the Tribunal's ruling on interest. It reinstated the adjudicating authority's order, requiring payment of interest as per Rule 14 and Section 11AB. The court emphasized strict adherence to statutory provisions and the need to address substantial legal questions regardless of the monetary amount involved. Case-Laws Central Excise Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243954