https://www.taxtmi.com/caselaws?id=33302 A legal ground going to the maintainability or legality of a demand may be raised before the appellate authority even if it was not urged before the adjudicating authority, because it is a pure question of law. On the duty payment issue, voluntary payment after departmental intimation, but before issuance of notice under Section 11-A of the Central Excise Act, did not attract interest or penalty where no statutory determination of duty had been made. The proviso governing delayed payment was treated as excluding interest liability in that situation, and the absence of a Section 11-A determination meant there was no basis for penalty. The reference was thus decided in favour of the assessee. en-us Mon, 16 Mar 2009 00:00:00 +0530 Wed, 07 Jul 2010 20:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33302 A legal ground going to the maintainability or legality of a demand may be raised before the appellate authority even if it was not urged before the adjudicating authority, because it is a pure question of law. On the duty payment issue, voluntary payment after departmental intimation, but before issuance of notice under Section 11-A of the Central Excise Act, did not attract interest or penalty where no statutory determination of duty had been made. The proviso governing delayed payment was treated as excluding interest liability in that situation, and the absence of a Section 11-A determination meant there was no basis for penalty. The reference was thus decided in favour of the assessee. Case-Laws Central Excise Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33302