https://www.taxtmi.com/caselaws?id=381602 Interest on central excise duty for clearances prior to September 1996 was held unsustainable, following the cited circular and the view that section 11AB did not apply to that covered period. Penalty under section 11AC was also held unsustainable because the final classification adopted in the matter differed from the classification proposed in the show cause notice, making invocation of the penalty provision improper. The appeal therefore succeeded only to the extent of deletion of interest and penalty, while the underlying duty determination was left undisturbed. en-us Fri, 03 May 2019 00:00:00 +0530 Mon, 26 Aug 2019 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381602 Interest on central excise duty for clearances prior to September 1996 was held unsustainable, following the cited circular and the view that section 11AB did not apply to that covered period. Penalty under section 11AC was also held unsustainable because the final classification adopted in the matter differed from the classification proposed in the show cause notice, making invocation of the penalty provision improper. The appeal therefore succeeded only to the extent of deletion of interest and penalty, while the underlying duty determination was left undisturbed. Case-Laws Central Excise Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381602