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2018 (3) TMI 548 - AT - Central Excise100% EOU - Liability of interest - Section 11AB of CEA, 1944 - Held that: - undisputedly, the appellant accepting the liability of Spl CVD of 4% not paid at time of de-bonding as on 07.10.2009 of their 100% EOU, discharged the same on 31.3.2011. They resisted discharging of interest on the short paid amount on the ground that no formal SCN was issued in confirming/recovery of the amount short paid - even though the duty is voluntarily paid being not paid at the time of de-bonding, voluntarily as per Sub-scion (2B) of Sec 11A, interest is required to paid for the period of default as mentioned in the said provision - appeal dismissed - decided against appellant.
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