https://www.taxtmi.com/caselaws?id=370116 The appellant was not liable to pay interest on central excise duty for the period July 2013 to October 2015. The court held that duty payment obligation arises only at the time of goods clearance, not at the agreement or certificate issuance stages. The demand for interest was deemed unsustainable, leading to setting aside the impugned order and allowing the appeal with any consequential relief. en-us Wed, 07 Nov 2018 00:00:00 +0530 Sat, 10 Nov 2018 07:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370116 The appellant was not liable to pay interest on central excise duty for the period July 2013 to October 2015. The court held that duty payment obligation arises only at the time of goods clearance, not at the agreement or certificate issuance stages. The demand for interest was deemed unsustainable, leading to setting aside the impugned order and allowing the appeal with any consequential relief. Case-Laws Central Excise Wed, 07 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370116