https://www.taxtmi.com/caselaws?id=346977 The Tribunal held that the limitation period applicable to the principal demand of duty also extends to the claim of interest by Revenue, citing Commissioner v. T.V.S. Whirpool Ltd. Interest liability does not automatically arise with duty demand, and the appellant is not liable to pay interest without a separate show cause notice. The Tribunal emphasized the importance of interpreting the law of limitation to conclude litigation. The decision in Commissioner v. T.V.S. Whirpool Ltd. prevails over conflicting judgments, and the appeal was allowed accordingly. en-us Wed, 21 Dec 2016 00:00:00 +0530 Fri, 25 Aug 2017 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346977 The Tribunal held that the limitation period applicable to the principal demand of duty also extends to the claim of interest by Revenue, citing Commissioner v. T.V.S. Whirpool Ltd. Interest liability does not automatically arise with duty demand, and the appellant is not liable to pay interest without a separate show cause notice. The Tribunal emphasized the importance of interpreting the law of limitation to conclude litigation. The decision in Commissioner v. T.V.S. Whirpool Ltd. prevails over conflicting judgments, and the appeal was allowed accordingly. Case-Laws Central Excise Wed, 21 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346977