https://www.taxtmi.com/caselaws?id=382937 The tribunal ruled in favor of the appellant, M/s Malu Sleepers (Maharashtra) Pvt Ltd, determining that the interest under section 11AB of the Central Excise Act, 1944, was not applicable due to the absence of a demand under section 11A. Additionally, the tribunal upheld the appellant's argument that the show cause notice was barred by limitation, as it was issued for clearances from 2001 to 2005. The tribunal emphasized the importance of judicial discipline and adherence to precedent, rejecting the notion that a single member bench decision should not bind a division bench. Ultimately, the tribunal's decision was based on established legal principles and precedents. en-us Fri, 12 Jul 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382937 The tribunal ruled in favor of the appellant, M/s Malu Sleepers (Maharashtra) Pvt Ltd, determining that the interest under section 11AB of the Central Excise Act, 1944, was not applicable due to the absence of a demand under section 11A. Additionally, the tribunal upheld the appellant's argument that the show cause notice was barred by limitation, as it was issued for clearances from 2001 to 2005. The tribunal emphasized the importance of judicial discipline and adherence to precedent, rejecting the notion that a single member bench decision should not bind a division bench. Ultimately, the tribunal's decision was based on established legal principles and precedents. Case-Laws Central Excise Fri, 12 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382937