https://www.taxtmi.com/caselaws?id=339719 The Revenue's appeal challenging the setting aside of the Order-in-Original on time-barred grounds was dismissed. The interest demand for delayed duty payment was initially set aside but later modified to Rs. 1,73,708. Condonation of delay in filing the revision application was granted. The recovery of interest under Section 11AB was upheld, referencing High Court judgment on interest rates. The case was remanded for de-novo adjudication due to errors in applying the Central Excise Rule and failure to consider the High Court order. The appeal was considered infructuous, and legal proceedings concluded with the dismissal of the appeal. en-us Fri, 13 Jan 2017 00:00:00 +0530 Thu, 28 Sep 2017 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339719 The Revenue's appeal challenging the setting aside of the Order-in-Original on time-barred grounds was dismissed. The interest demand for delayed duty payment was initially set aside but later modified to Rs. 1,73,708. Condonation of delay in filing the revision application was granted. The recovery of interest under Section 11AB was upheld, referencing High Court judgment on interest rates. The case was remanded for de-novo adjudication due to errors in applying the Central Excise Rule and failure to consider the High Court order. The appeal was considered infructuous, and legal proceedings concluded with the dismissal of the appeal. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339719