https://www.taxtmi.com/caselaws?id=266421 The Tribunal upheld the demand for interest against confirmed excise duty, emphasizing the mandatory nature of interest under Section 11AA of the Central Excise Act upon confirmation of the demand under Section 11A. The Tribunal dismissed all appeals, stating that interest on evaded duty is compulsory and cannot be waived once charged, following legal precedents and statutory provisions. The decision aligned with the High Court judgment, emphasizing that interest is a civil liability of the assessee and must be paid upon confirmation of the demand. en-us Wed, 17 Jun 2015 00:00:00 +0530 Tue, 20 Oct 2015 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266421 The Tribunal upheld the demand for interest against confirmed excise duty, emphasizing the mandatory nature of interest under Section 11AA of the Central Excise Act upon confirmation of the demand under Section 11A. The Tribunal dismissed all appeals, stating that interest on evaded duty is compulsory and cannot be waived once charged, following legal precedents and statutory provisions. The decision aligned with the High Court judgment, emphasizing that interest is a civil liability of the assessee and must be paid upon confirmation of the demand. Case-Laws Central Excise Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266421