2011 (2) TMI 133 - HC - Central Excise

Appeal u/s 35G - Demand u/s 11AB and 11A - Amount involved in this appeal being about Rs.40, 000 - The appeal is dismissed

Summary

The Punjab and Haryana High Court dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944 regarding interest payment/recovery limitation. The appeal was dismissed due to the small amount involved (about Rs.40,000/-).