https://www.taxtmi.com/caselaws?id=378026 The Tribunal rectified a mistake in the final order regarding the imposition of interest under Sec.11AB of the Central Excise Act, 1944. It was acknowledged that Sec.11AB did not exist during the relevant period (1991-1995) and was introduced in 1996. Therefore, applying these provisions retrospectively was deemed impermissible. The Tribunal concluded that no interest was chargeable under Sec.11AB for the period in question, and the final order was corrected accordingly. en-us Fri, 08 Feb 2019 00:00:00 +0530 Mon, 08 Apr 2019 09:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378026 The Tribunal rectified a mistake in the final order regarding the imposition of interest under Sec.11AB of the Central Excise Act, 1944. It was acknowledged that Sec.11AB did not exist during the relevant period (1991-1995) and was introduced in 1996. Therefore, applying these provisions retrospectively was deemed impermissible. The Tribunal concluded that no interest was chargeable under Sec.11AB for the period in question, and the final order was corrected accordingly. Case-Laws Central Excise Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378026