https://www.taxtmi.com/caselaws?id=348722 The Tribunal partially allowed the appeal, upholding the demand of duty with interest but setting aside the penalty. The decision was based on the appellant's payment history and legal provisions governing duty determination and penalty imposition. The Tribunal found the delay in payment justified interest under Section 11AB of the Central Excise Act, 1944, and emphasized that penalties cannot be enhanced in Denovo Adjudication without proper justification or appeal by the Revenue. en-us Tue, 18 Apr 2017 00:00:00 +0530 Thu, 28 Sep 2017 07:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348722 The Tribunal partially allowed the appeal, upholding the demand of duty with interest but setting aside the penalty. The decision was based on the appellant's payment history and legal provisions governing duty determination and penalty imposition. The Tribunal found the delay in payment justified interest under Section 11AB of the Central Excise Act, 1944, and emphasized that penalties cannot be enhanced in Denovo Adjudication without proper justification or appeal by the Revenue. Case-Laws Central Excise Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348722