https://www.taxtmi.com/caselaws?id=360494 The case was dismissed based on the findings related to the determination under Section 11A(2) of the Central Excise Act, 1944. The Appellate Tribunal concluded that no determination was made under this section, rendering the case ineligible for invoking Section 11AA for interest on delayed payment of duty. Additionally, the timely payment of deficit duty within three months of the Supreme Court's order aligned with Explanation (1) to Section 11AA, strengthening the assessee's position. The judgment emphasized the significance of procedural compliance and adherence to statutory provisions in excise duty matters. en-us Fri, 11 May 2018 00:00:00 +0530 Fri, 14 Sep 2018 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360494 The case was dismissed based on the findings related to the determination under Section 11A(2) of the Central Excise Act, 1944. The Appellate Tribunal concluded that no determination was made under this section, rendering the case ineligible for invoking Section 11AA for interest on delayed payment of duty. Additionally, the timely payment of deficit duty within three months of the Supreme Court's order aligned with Explanation (1) to Section 11AA, strengthening the assessee's position. The judgment emphasized the significance of procedural compliance and adherence to statutory provisions in excise duty matters. Case-Laws Central Excise Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360494