https://www.taxtmi.com/caselaws?id=51239 Interest under Section 11AA of the Central Excise Act was payable on delayed duty once duty had been determined by adjudication after the provision came into force. The adjudication order was the relevant trigger for computing interest, so the date of communication of that order did not change the statutory liability. Omission to mention interest in the show cause notice did not defeat the demand, and Rule 233A did not govern interest recovery. Detention of goods was only a protective measure after default and did not exempt the assessee from interest for the detained period. en-us Fri, 22 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51239 Interest under Section 11AA of the Central Excise Act was payable on delayed duty once duty had been determined by adjudication after the provision came into force. The adjudication order was the relevant trigger for computing interest, so the date of communication of that order did not change the statutory liability. Omission to mention interest in the show cause notice did not defeat the demand, and Rule 233A did not govern interest recovery. Detention of goods was only a protective measure after default and did not exempt the assessee from interest for the detained period. Case-Laws Central Excise Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51239