https://www.taxtmi.com/caselaws?id=43210 The Court held that interest on overdue payments should not be included in the assessable value for excise duty calculation under the Central Excises and Salt Act, 1944. The Superintendent's issuance of show cause notices after the appellate authority's decision was deemed unsustainable and lacking jurisdiction. Emphasizing the need to prevent unnecessary harassment and litigation, the Court quashed the notices, criticizing the trend of mechanically issuing such notices. The parties were directed to bear their own costs, promoting the efficient utilization of resources for developmental purposes over litigation. en-us Wed, 04 Mar 1992 00:00:00 +0530 Wed, 16 Jun 2010 17:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43210 The Court held that interest on overdue payments should not be included in the assessable value for excise duty calculation under the Central Excises and Salt Act, 1944. The Superintendent's issuance of show cause notices after the appellate authority's decision was deemed unsustainable and lacking jurisdiction. Emphasizing the need to prevent unnecessary harassment and litigation, the Court quashed the notices, criticizing the trend of mechanically issuing such notices. The parties were directed to bear their own costs, promoting the efficient utilization of resources for developmental purposes over litigation. Case-Laws Central Excise Wed, 04 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43210