2003 (5) TMI 453 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard an appeal filed by the Revenue against M/s. Prisma Polyfabs (Pvt.) Limited for not imposing interest under Section 11AB of the Central Excise Act, 1944. The Tribunal rejected the appeal as the provisions of Section 11AB were not invoked in the show cause notice, hence no interest was imposed.