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2007 (12) TMI 43 - CESTAT, CHENNAI
Any levy (interest) incidental to finalisation of a provisional event will be governed by the law which was in force at the time of the provisional event - provisional assessments were made prior to 13-7-2006 and the same were finalized after the said date – Section 18(3) for levying interest cannot be given retrospective effect prior to date of its insertion i.e. 13-7-06 – interest not leviable u/r 18(3) as provisional assessment was made before its insertion