https://www.taxtmi.com/caselaws?id=179097 The Tribunal ruled in favor of the appellant, holding that the demand for interest on a short levy for the period 1998-1999 and 1999-2000 under Section 11AB of the Central Excise Act, 1944 was not valid. As the duty was payable before the amendment to Section 11AB in 2001 and no penalty was imposed on the appellant, the Tribunal found that the interest demand was unsustainable due to the absence of elements of fraud or suppression. The appeal was allowed based on the appellant's arguments and relevant case laws cited. en-us Fri, 12 Sep 2014 00:00:00 +0530 Sat, 20 Feb 2016 10:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179097 The Tribunal ruled in favor of the appellant, holding that the demand for interest on a short levy for the period 1998-1999 and 1999-2000 under Section 11AB of the Central Excise Act, 1944 was not valid. As the duty was payable before the amendment to Section 11AB in 2001 and no penalty was imposed on the appellant, the Tribunal found that the interest demand was unsustainable due to the absence of elements of fraud or suppression. The appeal was allowed based on the appellant's arguments and relevant case laws cited. Case-Laws Central Excise Fri, 12 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179097