https://www.taxtmi.com/caselaws?id=260413 Interest on delayed payment of excise duty was treated as compensatory restitution where the duty liability had already crystallised after prolonged litigation and the assessee had retained the benefit of interim protection. On those admitted facts, the absence of a fresh show cause notice did not invalidate the demand because no further adjudication of liability was required before recovering interest. The later insertion of section 11AA of the Central Excise Act, 1944 did not defeat the claim, and the demand was not held time barred on the facts because the record showed continuing recovery efforts and persistent delay. The demand for interest was therefore sustained. en-us Fri, 13 Mar 2015 00:00:00 +0530 Mon, 04 Jan 2016 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260413 Interest on delayed payment of excise duty was treated as compensatory restitution where the duty liability had already crystallised after prolonged litigation and the assessee had retained the benefit of interim protection. On those admitted facts, the absence of a fresh show cause notice did not invalidate the demand because no further adjudication of liability was required before recovering interest. The later insertion of section 11AA of the Central Excise Act, 1944 did not defeat the claim, and the demand was not held time barred on the facts because the record showed continuing recovery efforts and persistent delay. The demand for interest was therefore sustained. Case-Laws Central Excise Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260413