https://www.taxtmi.com/caselaws?id=789 Interest under Rule 8(3) of the Central Excise Rules could not be sustained where the show cause notice proposed only penalty under Rule 25 and interest under Section 11AB, because a demand cannot be upheld on a basis not set out in the notice. Where the duty liability and wrongly availed Cenvat credit had already been discharged before issuance of the notice, the foundation for further interest or penalty did not survive. The tribunal therefore set aside the interest demand and held that no further levy of interest or penalty was justified. en-us Fri, 30 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789 Interest under Rule 8(3) of the Central Excise Rules could not be sustained where the show cause notice proposed only penalty under Rule 25 and interest under Section 11AB, because a demand cannot be upheld on a basis not set out in the notice. Where the duty liability and wrongly availed Cenvat credit had already been discharged before issuance of the notice, the foundation for further interest or penalty did not survive. The tribunal therefore set aside the interest demand and held that no further levy of interest or penalty was justified. Case-Laws Customs Fri, 30 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789