Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (5) TMI 431 - AT - Central ExciseInterest - Quantum of - Penalty - SSI unit - Duty paid belatedly with interest - Held that: - the appellants are not liable to pay interest in excess of the amount notified under Section 11AB for the impugned period - The provisions of the Rules to the extent contrary to the provisions of statute i.e., Section 11AB read with the Notification issued thereunder, are clearly ultra vires the provisions of the Act - appeal allowed in part
|