2003 (1) TMI 133 - HC - Central Excise

Summary

The High Court of Madhya Pradesh at Jabalpur dismissed an application under Section 35H of the Central Excise Act, 1944. The issue was whether an assessee is liable to pay interest under Section 11AA if not proposed in the show cause notice. The Tribunal's decision to not levy interest was upheld as the department did not contest the issue. The application was dismissed.