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2017 (3) TMI 1408 - AT - Central ExciseInterest - payment of appropriate interest on the outstanding amount of duty for the month June 1998 in terms of Clause (i) of the Third Proviso to Sub-Rule (3) of Rule 96ZO of the CER, 1944 - Held that: - similar issue decided in the case of M/s. Shree Bhagwati Steel Rolling Mills Versus Commissioner of Central Excise & Another [2015 (11) TMI 1172 - SUPREME COURT], where it was held that since Section 3A which provides for a separate scheme for availing facilities under a compound levy scheme does not itself provide for the levying of interest, Rules 96ZO, 96ZP and 96ZQ cannot do so - demand set aside - appeal dismissed - decided against Revenue.
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