Demand of of interest and penalty - If by efflux of time and in ...
Manufacturer's Payment Not Valid u/s 11A(2B) as Interest and Penalty Demand Time-Barred Due to Expired Limitation.
February 10, 2016
Case Laws Central Excise AT
Demand of of interest and penalty - If by efflux of time and in absence of availability of extended period of limitation, such show cause notice itself had become time-barred, any payment made voluntarily by the manufacturer cannot be viewed as one made under sub-section (2B) of Section 11A of the Act. - demand set aside - AT
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