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    <description>The Court partially allowed the appeal, ruling in favor of the Revenue for one substantial question of law and in favor of the petitioner for the other. The Court held the petitioner liable to pay interest for only 11 months, from 22.06.1999 to 04.05.2000, based on the exclusion of the waiting period for seized documents.</description>
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      <description>The Court partially allowed the appeal, ruling in favor of the Revenue for one substantial question of law and in favor of the petitioner for the other. The Court held the petitioner liable to pay interest for only 11 months, from 22.06.1999 to 04.05.2000, based on the exclusion of the waiting period for seized documents.</description>
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