https://www.taxtmi.com/caselaws?id=374936 The Tribunal ruled that the appellant was not liable to pay interest under Section 11AB and penalty under Rule 25 of Central Excise Rules, 2002 on the differential duty paid voluntarily. Since the duty was not lawfully required and no show cause notice was issued within the limitation period, interest and penalty were deemed inapplicable. The Tribunal clarified that interest under Section 11AB is payable only when duty lawfully due remains unpaid, excluding situations where duty was voluntarily paid but not legally owed. The appeal was allowed, emphasizing that interest and penalty provisions apply when duty lawfully due is not paid. en-us Fri, 01 Feb 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374936 The Tribunal ruled that the appellant was not liable to pay interest under Section 11AB and penalty under Rule 25 of Central Excise Rules, 2002 on the differential duty paid voluntarily. Since the duty was not lawfully required and no show cause notice was issued within the limitation period, interest and penalty were deemed inapplicable. The Tribunal clarified that interest under Section 11AB is payable only when duty lawfully due remains unpaid, excluding situations where duty was voluntarily paid but not legally owed. The appeal was allowed, emphasizing that interest and penalty provisions apply when duty lawfully due is not paid. Case-Laws Central Excise Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374936