https://www.taxtmi.com/caselaws?id=794750 A deposit made during investigation was treated as a pre-deposit for interest purposes under the statutory scheme, and interest was already granted in line with Section 35FF of the Central Excise Act, 1944 and the relevant notification. As no challenge was raised to the validity of the provision or the notification fixing the interest rate, the Court noted that its appellate jurisdiction under Section 35G is limited to substantial questions of law and cannot be used to substitute a higher rate on equitable grounds. The assessee was therefore not entitled to interest above 6% per annum, and no substantial question of law arose. en-us Wed, 08 Jul 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794750 A deposit made during investigation was treated as a pre-deposit for interest purposes under the statutory scheme, and interest was already granted in line with Section 35FF of the Central Excise Act, 1944 and the relevant notification. As no challenge was raised to the validity of the provision or the notification fixing the interest rate, the Court noted that its appellate jurisdiction under Section 35G is limited to substantial questions of law and cannot be used to substitute a higher rate on equitable grounds. The assessee was therefore not entitled to interest above 6% per annum, and no substantial question of law arose. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794750