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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Demand of interest - On remand, the lower authority cannot ...


Lower Authority Cannot Expand Remand Scope on Interest; Liability for Interest Arises Automatically Without Notice.

April 13, 2016

Case Laws     Central Excise     AT

Demand of interest - On remand, the lower authority cannot expand the scope of the remand direction would fit in for any other circumstance as factual position but not with regard to interest as the liability for interest accuses automatically and a separate written notice is not required for its recovery - AT

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