https://www.taxtmi.com/caselaws?id=335207 The appellate tribunal found in favor of the appellant, ruling that the demand for interest for delayed payment of central excise duty was unsustainable as there was no determination of duty in the show cause notice. The tribunal held that interest should not be demanded without a duty determination and that the department's calculation of interest without demanding duty was legally improper. The show cause notice was deemed time-barred as the appellant's default was considered a bonafide mistake without evidence of suppression, willful misstatement, or fraud, leading to the appeal being allowed with consequential reliefs. en-us Wed, 02 Nov 2016 00:00:00 +0530 Wed, 31 Jan 2018 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335207 The appellate tribunal found in favor of the appellant, ruling that the demand for interest for delayed payment of central excise duty was unsustainable as there was no determination of duty in the show cause notice. The tribunal held that interest should not be demanded without a duty determination and that the department's calculation of interest without demanding duty was legally improper. The show cause notice was deemed time-barred as the appellant's default was considered a bonafide mistake without evidence of suppression, willful misstatement, or fraud, leading to the appeal being allowed with consequential reliefs. Case-Laws Central Excise Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335207