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2012 (11) TMI 909 - HC - Central ExciseWhether adjudication is called for before raising demand of interest under Section 11AA of the Central Excise Act and also under Section 75 of the Finance Act, 1994 – Held that:- If duty is paid against demand with delay other than through adjustment of credit available, interest is automatic and it is a matter of voluntary payment of interest by the assessee or payment on demand by the adjudicating officer which does not require any adjudication except the arithmetical calculation for which no adjudication is called for Adjudication is called for in this case, where additional excise duty demand was fully settled through adjustment of duty credit available - adjudicating authority directed to decide the matter through proper adjudication
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