https://www.taxtmi.com/caselaws?id=267567 The Supreme Court upheld the High Court of Bombay's decision partially in favor of the appellant, recalculating the interest owed on belated duty payment. The dispute arose from a Show Cause Notice issued to the appellant regarding excise duty payment, leading to a legal battle over the interpretation of Section 28AA of the Customs Act, 1962. The appellant's argument against the demand of interest without prior notice was rejected by the Supreme Court, citing principles of constructive res-judicata. The Court affirmed the High Court's ruling, emphasizing that new arguments could not be introduced at a later stage. en-us Thu, 08 Oct 2015 00:00:00 +0530 Fri, 01 Sep 2017 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267567 The Supreme Court upheld the High Court of Bombay's decision partially in favor of the appellant, recalculating the interest owed on belated duty payment. The dispute arose from a Show Cause Notice issued to the appellant regarding excise duty payment, leading to a legal battle over the interpretation of Section 28AA of the Customs Act, 1962. The appellant's argument against the demand of interest without prior notice was rejected by the Supreme Court, citing principles of constructive res-judicata. The Court affirmed the High Court's ruling, emphasizing that new arguments could not be introduced at a later stage. Case-Laws Customs Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267567