https://www.taxtmi.com/caselaws?id=332020 The Tribunal dismissed the appeal, upholding the interest and penalty imposed on the appellant for utilizing credit of AED (Textile & Textile Articles) towards payment of AED (Goods of Special Importance) without a show-cause notice for duty demand. The Tribunal clarified that interest could be demanded even if duty had been paid, as per Section 11AB(1) of the Central Excise Act, 1944, emphasizing the absence of a 37B order for duty payment in this case. en-us Mon, 25 Apr 2016 00:00:00 +0530 Tue, 15 Nov 2016 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332020 The Tribunal dismissed the appeal, upholding the interest and penalty imposed on the appellant for utilizing credit of AED (Textile & Textile Articles) towards payment of AED (Goods of Special Importance) without a show-cause notice for duty demand. The Tribunal clarified that interest could be demanded even if duty had been paid, as per Section 11AB(1) of the Central Excise Act, 1944, emphasizing the absence of a 37B order for duty payment in this case. Case-Laws Central Excise Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332020