https://www.taxtmi.com/caselaws?id=797188 Verification under the retrospective amendment scheme had to be completed within two months under the Finance Act, 2010, with recovery and interest permitted for any shortfall. Although verification and confirmation of the demand occurred after substantial delay, delay alone did not invalidate the demand where its merits were not challenged. The Tribunal's jurisdiction did not extend to quashing the demand solely for prolonged departmental delay, a remedy associated with constitutional jurisdiction. However, the delay justified relief from interest: the demand remained payable, but no interest was payable on it. en-us Tue, 28 Jul 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797188 Verification under the retrospective amendment scheme had to be completed within two months under the Finance Act, 2010, with recovery and interest permitted for any shortfall. Although verification and confirmation of the demand occurred after substantial delay, delay alone did not invalidate the demand where its merits were not challenged. The Tribunal's jurisdiction did not extend to quashing the demand solely for prolonged departmental delay, a remedy associated with constitutional jurisdiction. However, the delay justified relief from interest: the demand remained payable, but no interest was payable on it. Case-Laws Central Excise Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797188