https://www.taxtmi.com/caselaws?id=341966 Interest under Section 11AA of the Central Excise Act becomes payable if duty determined under Section 11A is not paid within three months of determination, and the relevant date depends on whether the original demand was merely maintained or was replaced in remand. Where the appellate order only upheld the original demand, the original adjudication date remained the date of determination, so interest was sustained on the duty demand of Rs. 4,12,050/-. Where the original order had been set aside and the matter decided again in de novo adjudication, the de novo order became the operative determination, so interest was not payable on the duty demand of Rs. 6,20,103/-. en-us Fri, 10 Mar 2017 00:00:00 +0530 Thu, 11 May 2017 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341966 Interest under Section 11AA of the Central Excise Act becomes payable if duty determined under Section 11A is not paid within three months of determination, and the relevant date depends on whether the original demand was merely maintained or was replaced in remand. Where the appellate order only upheld the original demand, the original adjudication date remained the date of determination, so interest was sustained on the duty demand of Rs. 4,12,050/-. Where the original order had been set aside and the matter decided again in de novo adjudication, the de novo order became the operative determination, so interest was not payable on the duty demand of Rs. 6,20,103/-. Case-Laws Central Excise Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341966