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2011 (9) TMI 709 - AT - Central Excise
Interest 11AB - Where the duty short paid by an assessee is available as credit to the recipient unit of the same assessee, interest in terms of the provisions of Section 11AB is required to be confirmed, as observed by Member (Technical) or no interest would be leviable as observed by Member (Judicial) - Held That:- even where the duty is short paid by an assessee, is available as credit to the recipient unit of the same assessee, interest in terms of provisions of Section 11AB is required to be confirmed and interest is leviable.