https://www.taxtmi.com/caselaws?id=187311 Interest on delayed central excise duty was not leviable for liabilities that became payable before 11-05-2001, because Section 11AB(2) excludes pre-assent duties from the scope of Section 11AB(1). As the duty and corresponding interest demand related to clearances made between July and October 2000, the statutory exclusion applied and the interest demand could not be sustained. The Revenue's challenge therefore failed, and the order deleting the interest demand was upheld. en-us Fri, 27 Jul 2012 00:00:00 +0530 Tue, 18 Oct 2016 10:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187311 Interest on delayed central excise duty was not leviable for liabilities that became payable before 11-05-2001, because Section 11AB(2) excludes pre-assent duties from the scope of Section 11AB(1). As the duty and corresponding interest demand related to clearances made between July and October 2000, the statutory exclusion applied and the interest demand could not be sustained. The Revenue's challenge therefore failed, and the order deleting the interest demand was upheld. Case-Laws Central Excise Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187311