https://www.taxtmi.com/caselaws?id=197233 The appeal against the order-in-appeal was dismissed, upholding the decision to set aside the penalty. The interest liability was confirmed based on the Supreme Court's decision, emphasizing the obligation to pay duty upon goods removal. The judgment clarified the distinction between interest liability and penalty under the Central Excise Act, noting that interest aims to neutralize unintended benefits from delayed duty payment. en-us Thu, 02 Mar 2017 00:00:00 +0530 Sat, 30 Dec 2017 18:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197233 The appeal against the order-in-appeal was dismissed, upholding the decision to set aside the penalty. The interest liability was confirmed based on the Supreme Court's decision, emphasizing the obligation to pay duty upon goods removal. The judgment clarified the distinction between interest liability and penalty under the Central Excise Act, noting that interest aims to neutralize unintended benefits from delayed duty payment. Case-Laws Central Excise Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197233