1998 (5) TMI 102

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..... ice U.L. Bhat, President]. The Commissioner of Central Excise, Coimbatore seeks reference of the following question to the jurisdictional High Court under Section 35G of the Central Excise Act, 1944 :- Whether the Hon ble Tribunal was correct in holding that the mandatory penal interest under section 11AB of the Central Excise Act, 1944 will not apply to a case where the duty became payab .....

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..... position of mandatory penalty as well as the penal interest. The department does not challenge the cancellation of the imposition of penalty, but seeks to raise a question of law in regard to imposition of penal interest. 3. The Tribunal relied on the decision of Supreme Court in the case of Brij Mohan v. Commissioner of Income Tax reported in 120 ITR 1 (S.C.), wherein it was held that penalty c .....

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