https://www.taxtmi.com/caselaws?id=432940 The Tribunal ruled in favor of the appellant, setting aside the Commissioner's decision to demand interest on late payment of National Calamity Contingent Duty (NCCD). The Tribunal held that interest cannot be imposed without duty determination under Section 11A or voluntary default in NCCD deposit. It noted the Revenue's inaction in resolving technical glitches preventing timely payment, granting relief to the appellant and consequential benefits. The judgment emphasized adherence to legal provisions and the appellant's diligent efforts to comply despite external hindrances. en-us Mon, 16 Jan 2023 00:00:00 +0530 Thu, 22 Jun 2023 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432940 The Tribunal ruled in favor of the appellant, setting aside the Commissioner's decision to demand interest on late payment of National Calamity Contingent Duty (NCCD). The Tribunal held that interest cannot be imposed without duty determination under Section 11A or voluntary default in NCCD deposit. It noted the Revenue's inaction in resolving technical glitches preventing timely payment, granting relief to the appellant and consequential benefits. The judgment emphasized adherence to legal provisions and the appellant's diligent efforts to comply despite external hindrances. Case-Laws Central Excise Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432940