https://www.taxtmi.com/caselaws?id=788 Interest under Rule 8(3) of the Central Excise Rules, 2002 could not be sustained where the show cause notice proposed interest only under Section 11AB and did not allege liability under Rule 8(3); affirming that levy therefore went beyond the notice. Where the duty demand and wrongly availed Cenvat credit had already been reversed and paid before the notice, no further interest survived on the facts, and no additional penalty could be imposed on that basis. The confirmation of interest was accordingly set aside and the assessee succeeded. en-us Fri, 12 May 2006 00:00:00 +0530 Fri, 16 Dec 2016 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788 Interest under Rule 8(3) of the Central Excise Rules, 2002 could not be sustained where the show cause notice proposed interest only under Section 11AB and did not allege liability under Rule 8(3); affirming that levy therefore went beyond the notice. Where the duty demand and wrongly availed Cenvat credit had already been reversed and paid before the notice, no further interest survived on the facts, and no additional penalty could be imposed on that basis. The confirmation of interest was accordingly set aside and the assessee succeeded. Case-Laws Central Excise Fri, 12 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788