https://www.taxtmi.com/caselaws?id=331686 Interest demand cannot be sustained on a ground not proposed in the show cause notice or relied on in the original adjudication, and refund denial on such a fresh basis was impermissible. Interest under Section 11AB of the Central Excise Act, 1944 was also held inapplicable to clearances made before that provision came into force, as applying it to 1984-85 to 09.05.1989 clearances would amount to retrospective operation without express legislative intent. The impugned order was set aside and consequential relief followed. en-us Wed, 24 Aug 2016 00:00:00 +0530 Fri, 17 Nov 2017 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331686 Interest demand cannot be sustained on a ground not proposed in the show cause notice or relied on in the original adjudication, and refund denial on such a fresh basis was impermissible. Interest under Section 11AB of the Central Excise Act, 1944 was also held inapplicable to clearances made before that provision came into force, as applying it to 1984-85 to 09.05.1989 clearances would amount to retrospective operation without express legislative intent. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331686