https://www.taxtmi.com/caselaws?id=32412 The appeal filed by the revenue against the demand of interest from the respondents under Sec. 11AB of the Central Excise Act, 1944 was rejected by the IHCS. The court upheld the previous judgment in favor of the respondent, emphasizing that as there was no time gap between learning about the revised rates and paying the duty, interest was not applicable. The voluntary payment of duty upon discovering the revised rates did not constitute non-payment or short-payment of excise duty, leading to the dismissal of the appeal. en-us Mon, 19 Nov 2007 00:00:00 +0530 Sat, 14 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32412 The appeal filed by the revenue against the demand of interest from the respondents under Sec. 11AB of the Central Excise Act, 1944 was rejected by the IHCS. The court upheld the previous judgment in favor of the respondent, emphasizing that as there was no time gap between learning about the revised rates and paying the duty, interest was not applicable. The voluntary payment of duty upon discovering the revised rates did not constitute non-payment or short-payment of excise duty, leading to the dismissal of the appeal. Case-Laws Central Excise Mon, 19 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32412