https://www.taxtmi.com/caselaws?id=266015 Where an appellate remand only requires recomputation of duty without disturbing the original duty determination, interest under Section 11AA runs from the date of first determination and not from the later re-determination. On penalty, corrugation of galvanised sheets was treated as manufacture under settled excise understanding, so liability under Rule 173Q could still arise despite the assessee's challenge to the legal position. The penalty was, however, moderated in view of the limited nature of the dispute and was reduced to a lower amount. en-us Tue, 15 Sep 2015 00:00:00 +0530 Sat, 17 Oct 2015 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266015 Where an appellate remand only requires recomputation of duty without disturbing the original duty determination, interest under Section 11AA runs from the date of first determination and not from the later re-determination. On penalty, corrugation of galvanised sheets was treated as manufacture under settled excise understanding, so liability under Rule 173Q could still arise despite the assessee's challenge to the legal position. The penalty was, however, moderated in view of the limited nature of the dispute and was reduced to a lower amount. Case-Laws Central Excise Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266015