https://www.taxtmi.com/caselaws?id=246436 In a modification application, CESTAT New Delhi waived the pre-deposit of interest arising from a short-levied NCCD demand because a relevant legal ground had not been considered earlier. The Tribunal treated the absence of machinery provisions for collection of interest on the short levy as a prima facie factor affecting enforceability at the stay stage, particularly where the short levy arose from availing Cenvat credit. On that basis, it modified the earlier stay order and stayed recovery of the disputed interest dues. en-us Fri, 13 Apr 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246436 In a modification application, CESTAT New Delhi waived the pre-deposit of interest arising from a short-levied NCCD demand because a relevant legal ground had not been considered earlier. The Tribunal treated the absence of machinery provisions for collection of interest on the short levy as a prima facie factor affecting enforceability at the stay stage, particularly where the short levy arose from availing Cenvat credit. On that basis, it modified the earlier stay order and stayed recovery of the disputed interest dues. Case-Laws Central Excise Fri, 13 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246436