https://www.taxtmi.com/caselaws?id=326033 The Court condoned the delay in filing the appeal and disposed of the application. The appeal under Section 35G of the Central Excise Act, 1944 was filed by the Department against the CESTAT's order, which had affirmed the Commissioner (Appeals)' decision regarding abatement of duty for a period of closure. The Court found the demand for interest for the interim period unsustainable due to the Department's delay in addressing the Assessee's request, leading to the dismissal of the appeal. The judgment highlighted the importance of timely decision-making by the Department. en-us Mon, 11 Jan 2016 00:00:00 +0530 Wed, 04 May 2016 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326033 The Court condoned the delay in filing the appeal and disposed of the application. The appeal under Section 35G of the Central Excise Act, 1944 was filed by the Department against the CESTAT's order, which had affirmed the Commissioner (Appeals)' decision regarding abatement of duty for a period of closure. The Court found the demand for interest for the interim period unsustainable due to the Department's delay in addressing the Assessee's request, leading to the dismissal of the appeal. The judgment highlighted the importance of timely decision-making by the Department. Case-Laws Central Excise Mon, 11 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326033