https://www.taxtmi.com/caselaws?id=245295 The Tribunal ruled in favor of the appellant, waiving the requirement of pre-deposit for the demanded amount and granting a stay against recovery during the appeal. It was held that interest could not be demanded without proving suppression, fraud, or mis-declaration, and that the limitation under Section 11A should apply. The decision was based on the appellant's regular payment of differential duty and disclosure in filed returns, aligning with the principles established in the Ucal Fuel Systems Ltd. case regarding the necessity of proving suppression or fraud for demanding interest. en-us Fri, 17 Jun 2011 00:00:00 +0530 Wed, 26 Mar 2014 08:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245295 The Tribunal ruled in favor of the appellant, waiving the requirement of pre-deposit for the demanded amount and granting a stay against recovery during the appeal. It was held that interest could not be demanded without proving suppression, fraud, or mis-declaration, and that the limitation under Section 11A should apply. The decision was based on the appellant's regular payment of differential duty and disclosure in filed returns, aligning with the principles established in the Ucal Fuel Systems Ltd. case regarding the necessity of proving suppression or fraud for demanding interest. Case-Laws Central Excise Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245295