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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Demand of Interest on differential duty - there is no limitation ...


Interest on Differential Duty Not Time-Barred; Show Cause Notices u/s 11A Are Communications for Interest Recovery.

November 29, 2013

Case Laws     Central Excise     AT

Demand of Interest on differential duty - there is no limitation period - The show cause notices issued in these cases, even if invoking Section 11A, have to be treated as mere communication to the assessees for recovery of interest u/s 11 - AT

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