https://www.taxtmi.com/caselaws?id=348415 The Tribunal allowed the appeal, setting aside the order of the Ld. Commissioner (Appeals) regarding the demand for interest and penalty due to exceeding the limitation period for interest demand. The Tribunal emphasized aligning the period of limitation for interest demand with the principal amount's limitation period, following legal precedents. As the interest demand was made beyond one year without invoking the extended period, it was deemed unsustainable. Consequently, the appellant's appeal was allowed, and relief was granted by the Tribunal. en-us Mon, 17 Apr 2017 00:00:00 +0530 Fri, 22 Sep 2017 06:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348415 The Tribunal allowed the appeal, setting aside the order of the Ld. Commissioner (Appeals) regarding the demand for interest and penalty due to exceeding the limitation period for interest demand. The Tribunal emphasized aligning the period of limitation for interest demand with the principal amount's limitation period, following legal precedents. As the interest demand was made beyond one year without invoking the extended period, it was deemed unsustainable. Consequently, the appellant's appeal was allowed, and relief was granted by the Tribunal. Case-Laws Central Excise Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348415