https://www.taxtmi.com/caselaws?id=354390 The Tribunal set aside the interest liability under section 11AA of the Central Excise Act, 1944, for belated payment of duty for the period 2008-09 to 2010-11. The demand for interest was found to be time-barred as the show cause notice was issued beyond the five-year limitation period. The Tribunal held that section 11AA, introduced in 2011, was not applicable to the disputed period. The impugned order was partly allowed, setting aside the demand for interest while affirming the duty payment made by the appellant. en-us Wed, 25 Oct 2017 00:00:00 +0530 Sat, 27 Jan 2018 08:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354390 The Tribunal set aside the interest liability under section 11AA of the Central Excise Act, 1944, for belated payment of duty for the period 2008-09 to 2010-11. The demand for interest was found to be time-barred as the show cause notice was issued beyond the five-year limitation period. The Tribunal held that section 11AA, introduced in 2011, was not applicable to the disputed period. The impugned order was partly allowed, setting aside the demand for interest while affirming the duty payment made by the appellant. Case-Laws Central Excise Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354390