Interest under Section 11AA - After amendment with effect from 8. ...
Section 11AA Removed: All Cases u/s 11A(2) Now Treated Uniformly, Ignoring Fraud or Collusion Factors.
April 22, 2016
Case Laws Central Excise HC
Interest under Section 11AA - After amendment with effect from 8.4.2011, Section 11AA itself is removed. Therefore, all types of cases where there is a determination under Section 11A(2) are treated alike irrespective of the presence or absence of fraud, collusion, etc. - HC
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