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2010 (4) TMI 654 - AT - Central ExciseCenvat credit - whether assessee liable to pay interest under Section 11AA or under Section 11 AB of the Central Excise Act prior to 12-5-01 - As per the provisions of Section 11AA, for the period prior to 12-5-01, interest becomes payable only if the duty determined is not paid within 3 months of such determination - submissions were not made before the lower authorities, interests of justice require that the impugned order be set aside and the case remitted to the adjudicating authority for fresh decision on the liability of the assessee to pay interest for the period prior to 12-5-01 after upholding their liability to interest for the period – Case remitted to adjudicating authority for fresh decision
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