https://www.taxtmi.com/caselaws?id=177293 Interest claimed as an adjunct to a principal excise demand was treated as subject to the same limitation principle governing recovery of the principal amount. The Tribunal's approach, that the limitation applicable to the main demand also governs the interest claim, was not disturbed by the Bombay HC, which declined to interfere with the revenue's challenge. The practical effect is that recovery of interest under the Central Excise Act may be time-barred on the same footing as recovery of the underlying demand when the interest claim is ancillary to that demand. en-us Wed, 11 Apr 2012 00:00:00 +0530 Fri, 14 Jul 2017 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177293 Interest claimed as an adjunct to a principal excise demand was treated as subject to the same limitation principle governing recovery of the principal amount. The Tribunal's approach, that the limitation applicable to the main demand also governs the interest claim, was not disturbed by the Bombay HC, which declined to interfere with the revenue's challenge. The practical effect is that recovery of interest under the Central Excise Act may be time-barred on the same footing as recovery of the underlying demand when the interest claim is ancillary to that demand. Case-Laws Central Excise Wed, 11 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177293