https://www.taxtmi.com/caselaws?id=252313 Pre-deposit of interest could not be compelled where the appeal was governed by the unamended section 35F of the Central Excise Act and the demand arose from finalisation of provisional assessment. The Court noted that the explanation enlarging "duty demanded" to include interest and certain other amounts was inserted later and could not be applied retrospectively absent express words or necessary implication. On that basis, the Tribunal lacked authority to require pre-deposit of the interest amount for the relevant period, and the direction was set aside in favour of the assessee. en-us Tue, 07 Oct 2014 00:00:00 +0530 Mon, 08 Jun 2015 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252313 Pre-deposit of interest could not be compelled where the appeal was governed by the unamended section 35F of the Central Excise Act and the demand arose from finalisation of provisional assessment. The Court noted that the explanation enlarging "duty demanded" to include interest and certain other amounts was inserted later and could not be applied retrospectively absent express words or necessary implication. On that basis, the Tribunal lacked authority to require pre-deposit of the interest amount for the relevant period, and the direction was set aside in favour of the assessee. Case-Laws Central Excise Tue, 07 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252313