M/S Indian Oil Corporation Ltd vs Commissioner Of Central Excise, ... on 12 February, 2018
5. Learned AR for the Revenue reiterates the findings of the learned Commissioner. He submits that in view of the judgment of Hon'ble Allahabad High Court in the case of APL Appolo Tubes Ltd. Vs. Dy. Commissioner, Commercial Tax 2017 (356) ELT (All), even though passed in the context of transaction of VAT on the issue of liability of interest, the Hon'ble High Court has held that there is no separate show-cause notice required to be issued for recovery of interest.