https://www.taxtmi.com/caselaws?id=4485 The Tribunal held that interest under Section 11AB of the Central Excise Act is payable on duty even if paid before the show cause notice, as the liability is determined later. The appellant's argument that interest should not be charged was rejected based on legal principles. Regarding the applicability of interest when duty paid is available as credit, the Tribunal found that charging interest in such cases may be unjustified, but referred the matter to a Larger Bench for clarification on charging interest on the differential value in such scenarios. en-us Mon, 03 Mar 2008 00:00:00 +0530 Wed, 09 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4485 The Tribunal held that interest under Section 11AB of the Central Excise Act is payable on duty even if paid before the show cause notice, as the liability is determined later. The appellant's argument that interest should not be charged was rejected based on legal principles. Regarding the applicability of interest when duty paid is available as credit, the Tribunal found that charging interest in such cases may be unjustified, but referred the matter to a Larger Bench for clarification on charging interest on the differential value in such scenarios. Case-Laws Central Excise Mon, 03 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4485