https://www.taxtmi.com/caselaws?id=183456 The Tribunal ruled in favor of the appellant in an appeal against the confirmation of duty, penalty, and interest under Section 11AB of the Central Excise Act, 1944. The Tribunal held that interest and penalty were not leviable based on previous rulings and judgments, referencing specific case law. The High Court confirmed the Tribunal's decision on the non-levy of penalty and remanded the matter to consider the aspect of interest levy. The Tribunal further held that no interest liability would arise on the duty amount payable before the date of the amendment to Section 11AB. en-us Tue, 14 Oct 2008 00:00:00 +0530 Fri, 10 Jun 2016 10:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183456 The Tribunal ruled in favor of the appellant in an appeal against the confirmation of duty, penalty, and interest under Section 11AB of the Central Excise Act, 1944. The Tribunal held that interest and penalty were not leviable based on previous rulings and judgments, referencing specific case law. The High Court confirmed the Tribunal's decision on the non-levy of penalty and remanded the matter to consider the aspect of interest levy. The Tribunal further held that no interest liability would arise on the duty amount payable before the date of the amendment to Section 11AB. Case-Laws Central Excise Tue, 14 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183456