Interest not payable In absence of condition precedent in Section 11AA of Central Excise Act, 1944

AFT Tobacco Pvt. Ltd Vs Commissioner, Central Goods & Service Tax and Central Excise (CESTAT Delhi) CESTAT held that interest is payable for default in depositing the tax by the due date voluntarily or after determination of the amount of duty under Section 11A of Central Excise Act, 1944. Here both the conditions are not available to Revenue as admittedly neither there is any determination of duty liability of NCCD under Section 11A, nor there is voluntary default in deposit of the amount of NCCD. In absence of condition precedent in Section 11AA of the Act, I hold that no interest can be...