Rule 8, Section 11A2[B], section 11 A, section 11 D., Central Excise

[Arun Shewale]

Details of other payment made - interst. ule 8, Section 11A2[B], section 11 A, section 11 D.

Posts / Replies

[Mangesh Lokre]

Rule 8 of Central Excise Rules 2002 tells about Manner of Payment of Excise Duty. Also specify, if someone is defaulter. ( Sub Rule 3,3A & 4 )

Section 11 of Central Excise Act 1944, tell about Recovery of Sums due to Goverment. There are various Sub Rules

Section 11A - Recovery of Duties not levied or not paid or short-levied or short-paid or erroneously refunded

Section 11AA Interest on delayed payment of duty

Section  11AB Interest on delayed payment of duty

Section 11AC Penalty for short-levy or non-levy of duty in certain cases.

Section 11D Duties of Excise collected from the buyer to be deposited with the Central Government.