https://www.taxtmi.com/caselaws?id=52926 The Tribunal upheld the order of the Commissioner (Appeals) regarding the computation of interest on delayed payment of duty under Section 11AA of the Central Excise Act. It clarified that interest should be calculated from the date of determination of duty under Section 11A(2) and not from the receipt of the determination order, dismissing the appellant's argument to the contrary. The Tribunal emphasized the clear and unambiguous language of Section 11AA, stating that interest must be paid if duty is not settled within three months from the date of determination. en-us Tue, 20 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 15:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52926 The Tribunal upheld the order of the Commissioner (Appeals) regarding the computation of interest on delayed payment of duty under Section 11AA of the Central Excise Act. It clarified that interest should be calculated from the date of determination of duty under Section 11A(2) and not from the receipt of the determination order, dismissing the appellant's argument to the contrary. The Tribunal emphasized the clear and unambiguous language of Section 11AA, stating that interest must be paid if duty is not settled within three months from the date of determination. Case-Laws Central Excise Tue, 20 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52926