https://www.taxtmi.com/caselaws?id=3538 The High Court dismissed the appeal under section 35G of the Central Excise Act, 1944, regarding interest liability under section 11AB. The Court held that interest was not payable as the duty was promptly paid upon learning of revised rates, eliminating any delay. Since the duty was not short-paid, section 11AB did not apply, affirming the decisions of the Commissioner (Appeals) and CESTAT. en-us Tue, 03 Apr 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3538 The High Court dismissed the appeal under section 35G of the Central Excise Act, 1944, regarding interest liability under section 11AB. The Court held that interest was not payable as the duty was promptly paid upon learning of revised rates, eliminating any delay. Since the duty was not short-paid, section 11AB did not apply, affirming the decisions of the Commissioner (Appeals) and CESTAT. Case-Laws Central Excise Tue, 03 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3538