2004 (8) TMI 515 - AT - Central Excise

Summary

The appeal was filed against the order of the Commissioner (Appeals) confirming the demand for interest under Section 11AA of the Central Excise Act. The appellant paid the duty before the show cause notice was issued, so interest should not have been demanded. The Tribunal allowed the appeal citing a similar case where interest was not levied when adjudication proceedings were not conducted under Section 11A.