CESTAT holds that 12% interest is mandatory on rebate claims delayed over 12 years, rejecting rigid application of Section 11BB's 6% rate and affirming constitutional right to compensation.
Madhya Pradesh High Court holds that victims in private complaint cases under Central Excise Act can appeal acquittals under proviso to Section 413 BNSS, affirming rights established in Celestium Financial v. A. Gnanasekaran.
CESTAT Chennai holds that failure to declare MRP on packaging does not disqualify goods from Section 4A valuation; reinforces precedent that abatement applies if goods are notified for MRP assessment.
The Tribunal holds that mere erroneous interpretation of Cenvat Credit Rules does not attract penalty under Rule 15(2); reversal of credit negates mala fide intent.