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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

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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