2008 (8) TMI 338

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..... (Appeals) is not correct in as much as it is well settled law that interest is an appendix to the principle amount and is required to be given in terms of provisions of Section 11AB, without any claim having been made to that extent – matter remanded for quantification. - E/863/2008 - A/1780/2008-WZB/AHD - Dated:- 22-8-2008 - Ms. Archana Wadhwa, Member (J) Shri Rakesh H. Shah, Manager (Exc .....

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..... be leviable, or the period for which the same would be leviable, I set aside the impugned order and remand the matter to original adjudicating authority for de novo decision for quantification of interest in accordance with the law and in accordance with the precedent decisions of the Tribunal. 3. Appeal is, thus, allowed by way of remand. (Dictated Pronounced in Court) - - TaxTMI - TM .....

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