https://www.taxtmi.com/caselaws?id=53388 The Tribunal ruled that interest under Sec. 11AB is not chargeable for periods before the amendment without fraud/collusion/suppression of facts. As the duty in this case became payable before the amendment, interest levy was deemed inapplicable. The Tribunal set aside the interest levy, citing consistency with prior judgments and the specific circumstances of the case. en-us Fri, 19 Mar 2004 00:00:00 +0530 Wed, 13 Oct 2010 11:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53388 The Tribunal ruled that interest under Sec. 11AB is not chargeable for periods before the amendment without fraud/collusion/suppression of facts. As the duty in this case became payable before the amendment, interest levy was deemed inapplicable. The Tribunal set aside the interest levy, citing consistency with prior judgments and the specific circumstances of the case. Case-Laws Central Excise Fri, 19 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53388