Central Industrial Security Force vs Ce & Cgst Greater Noida, Noida -Ii on 13 August, 2025
19. Recently in the case of M/s. Raymond Limited v.
Union of India and Ors. Central Excise Appeal Nos. 101 to
104 of 2014, decided on 5th March, 2015, we applied this
very principle to uphold the demand of interest."