https://www.taxtmi.com/caselaws?id=793976 For limitation purposes, where an ER-1 return is filed belatedly, the date of actual filing is treated as the relevant date unless the statute provides otherwise; on that basis, central excise duty on royalty was confined to the normal limitation period. Interest on the royalty-related duty was deleted, following the view that it should not be imposed where the underlying levy and equities do not warrant it. Central excise duty was not leviable on stowing excise duty, as settled precedent on identical facts had already rejected such levy. en-us Tue, 23 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793976 For limitation purposes, where an ER-1 return is filed belatedly, the date of actual filing is treated as the relevant date unless the statute provides otherwise; on that basis, central excise duty on royalty was confined to the normal limitation period. Interest on the royalty-related duty was deleted, following the view that it should not be imposed where the underlying levy and equities do not warrant it. Central excise duty was not leviable on stowing excise duty, as settled precedent on identical facts had already rejected such levy. Case-Laws Central Excise Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793976