https://www.taxtmi.com/caselaws?id=47257 Interest under Section 11AA could not be carried further as a reference issue where the Tribunal accepted the assessee's objection that the showcause notice did not propose interest and the department did not contest that finding before the Tribunal. On that record, the High Court held that no substantial question of law arose for consideration under Section 35H of the Central Excise Act, 1944, and the reference application was not maintainable. The petition was therefore dismissed in limine because the issue had not been joined by the department and no further command to the Tribunal was warranted. en-us Mon, 13 Jan 2003 00:00:00 +0530 Tue, 27 Jul 2010 18:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47257 Interest under Section 11AA could not be carried further as a reference issue where the Tribunal accepted the assessee's objection that the showcause notice did not propose interest and the department did not contest that finding before the Tribunal. On that record, the High Court held that no substantial question of law arose for consideration under Section 35H of the Central Excise Act, 1944, and the reference application was not maintainable. The petition was therefore dismissed in limine because the issue had not been joined by the department and no further command to the Tribunal was warranted. Case-Laws Central Excise Mon, 13 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47257