https://www.taxtmi.com/caselaws?id=44214 Interest on differential excise duty paid in instalments was held unsustainable where no statutory provision authorised such levy and no instalment order imposed interest as a condition. A Board circular alone could not create a liability to pay interest. The Court held that allowing instalment payment was mere indulgence and did not, by itself, generate an enforceable interest obligation. The demand for interest was therefore quashed. en-us Thu, 02 Feb 1995 00:00:00 +0530 Wed, 23 Jun 2010 18:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44214 Interest on differential excise duty paid in instalments was held unsustainable where no statutory provision authorised such levy and no instalment order imposed interest as a condition. A Board circular alone could not create a liability to pay interest. The Court held that allowing instalment payment was mere indulgence and did not, by itself, generate an enforceable interest obligation. The demand for interest was therefore quashed. Case-Laws Central Excise Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44214