https://www.taxtmi.com/caselaws?id=431990 The Tribunal dismissed the appeal by M/s HH Patel & Company challenging the order confirming recovery under section 11A of the Central Excise Act, 1944. The dispute centered on the applicability of interest under section 11AB, with the appellant contending for immunity due to revenue neutrality. However, citing precedents, the Tribunal upheld the interest liability, emphasizing the necessity of interest payment for terminating proceedings under section 11A. The judgment underscored that interest under section 11AB remains crucial even if duty liability is confirmed, leading to the dismissal of the appeal and affirming the original authority's order. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sun, 25 Dec 2022 21:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431990 The Tribunal dismissed the appeal by M/s HH Patel & Company challenging the order confirming recovery under section 11A of the Central Excise Act, 1944. The dispute centered on the applicability of interest under section 11AB, with the appellant contending for immunity due to revenue neutrality. However, citing precedents, the Tribunal upheld the interest liability, emphasizing the necessity of interest payment for terminating proceedings under section 11A. The judgment underscored that interest under section 11AB remains crucial even if duty liability is confirmed, leading to the dismissal of the appeal and affirming the original authority's order. Case-Laws Central Excise Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431990