https://www.taxtmi.com/caselaws?id=371110 The Tribunal allowed the appeal, setting aside the duty liability determination for the period after power disconnection. It found errors in upholding the duty demand and penalty imposition, citing a Supreme Court ruling that no interest or penalty was payable in such cases. The Tribunal directed the Department to refund the withheld amount and release the auction sale proceeds, granting the appellant consequential benefits and interest as per rules. en-us Tue, 27 Nov 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371110 The Tribunal allowed the appeal, setting aside the duty liability determination for the period after power disconnection. It found errors in upholding the duty demand and penalty imposition, citing a Supreme Court ruling that no interest or penalty was payable in such cases. The Tribunal directed the Department to refund the withheld amount and release the auction sale proceeds, granting the appellant consequential benefits and interest as per rules. Case-Laws Central Excise Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371110