https://www.taxtmi.com/caselaws?id=339062 The Tribunal set aside the order confirming the adjudication in favor of the appellant, ruling that interest liability under Section 11AA of the Central Excise Act, 1944 was not applicable. The appellant, engaged in manufacturing electrical equipment, faced a demand for recovery of Rs. 2,21,712, with a balance of Rs. 1,00,000 remaining after appropriation of a previously deposited amount. The Tribunal held that since duty liability was determined and paid before the adjudication order, Section 11AA did not apply to confirm interest liability. en-us Wed, 05 Oct 2016 00:00:00 +0530 Sat, 18 Feb 2017 12:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339062 The Tribunal set aside the order confirming the adjudication in favor of the appellant, ruling that interest liability under Section 11AA of the Central Excise Act, 1944 was not applicable. The appellant, engaged in manufacturing electrical equipment, faced a demand for recovery of Rs. 2,21,712, with a balance of Rs. 1,00,000 remaining after appropriation of a previously deposited amount. The Tribunal held that since duty liability was determined and paid before the adjudication order, Section 11AA did not apply to confirm interest liability. Case-Laws Central Excise Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339062