https://www.taxtmi.com/caselaws?id=246263 The Tribunal ruled in favor of the appellant, setting aside the impugned order. It held that as no credit was actually taken, the liability to pay interest did not apply. The lower appellate authority exceeded its jurisdiction by considering issues beyond the scope of the appeal, leading to the successful appeal of the appellant. en-us Fri, 19 Aug 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246263 The Tribunal ruled in favor of the appellant, setting aside the impugned order. It held that as no credit was actually taken, the liability to pay interest did not apply. The lower appellate authority exceeded its jurisdiction by considering issues beyond the scope of the appeal, leading to the successful appeal of the appellant. Case-Laws Central Excise Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246263