https://www.taxtmi.com/caselaws?id=345606 Interest and penalty could not be demanded on additional duties under the Additional Duties of Excise (Textile & Textile Articles) Act, 1978 because the Act contained no specific charging provision adopting Sections 11AB and 11AC of the Central Excise Act for that purpose. The court applied the rule that tax demands must rest on clear statutory authority and charging provisions are to be strictly construed. The assessee was not barred from challenging the demand by any earlier omission, as there is no estoppel against law. The demand was therefore without authority of law and unsustainable. en-us Mon, 17 Jul 2017 00:00:00 +0530 Mon, 01 Jan 2018 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345606 Interest and penalty could not be demanded on additional duties under the Additional Duties of Excise (Textile & Textile Articles) Act, 1978 because the Act contained no specific charging provision adopting Sections 11AB and 11AC of the Central Excise Act for that purpose. The court applied the rule that tax demands must rest on clear statutory authority and charging provisions are to be strictly construed. The assessee was not barred from challenging the demand by any earlier omission, as there is no estoppel against law. The demand was therefore without authority of law and unsustainable. Case-Laws Central Excise Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345606