https://www.taxtmi.com/caselaws?id=356472 The Tribunal upheld the Commissioner (Appeals) decision in the appeal against the Order-in-Appeal on liability to pay interest on central excise duty. The Tribunal found that interest liability did not arise as the machine was sealed and uninstalled during the relevant periods, with duty paid before the end of the respective months after reinstallation. The Tribunal dismissed the Revenue's appeal, citing precedents and distinguishing the circumstances from the case cited by the Revenue, ultimately finding no infirmity in the order. en-us Wed, 07 Feb 2018 00:00:00 +0530 Wed, 07 Mar 2018 08:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356472 The Tribunal upheld the Commissioner (Appeals) decision in the appeal against the Order-in-Appeal on liability to pay interest on central excise duty. The Tribunal found that interest liability did not arise as the machine was sealed and uninstalled during the relevant periods, with duty paid before the end of the respective months after reinstallation. The Tribunal dismissed the Revenue's appeal, citing precedents and distinguishing the circumstances from the case cited by the Revenue, ultimately finding no infirmity in the order. Case-Laws Central Excise Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356472