https://www.taxtmi.com/caselaws?id=358548 The appeal filed by Revenue against the dropping of proceedings for recovery of interest and imposition of penalties was dismissed by the Tribunal. The Tribunal found that the show-cause notice did not determine the duty, thus interest could not be demanded under Section 11AB. It was noted that the respondent had paid duty beyond the normal limitation period, and no malafide intent was found. Relying on a High Court decision, the Tribunal held that interest demand beyond the limitation period required grounds for an extended limitation period. The Tribunal's decision emphasized the importance of legal provisions and limitations in demanding interest and penalties. en-us Thu, 22 Mar 2018 00:00:00 +0530 Sat, 14 Apr 2018 07:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358548 The appeal filed by Revenue against the dropping of proceedings for recovery of interest and imposition of penalties was dismissed by the Tribunal. The Tribunal found that the show-cause notice did not determine the duty, thus interest could not be demanded under Section 11AB. It was noted that the respondent had paid duty beyond the normal limitation period, and no malafide intent was found. Relying on a High Court decision, the Tribunal held that interest demand beyond the limitation period required grounds for an extended limitation period. The Tribunal's decision emphasized the importance of legal provisions and limitations in demanding interest and penalties. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358548