Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Interest under Section 11AA - After amendment with effect from 8. ...

Central Excise

April 22, 2016

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

View Source

 


 

You may also like:

  1. Interest on retrospective levy of duty as per Finance Act, 2011 is not chargeable for the period prior to date of enactment of Finance Act, 2011 i.e. 8.4.2011 - AT

  2. Interest liability u/s 11AA of the CEA, 1944 - Section 11AA could have been invoked only when the sum determined u/s 11A(2) has not been paid within three months from...

  3. Finance Bill, 2011 enacted as Finance Act, 2011 (Date of Enactment 8-4-2011)

  4. Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT

  5. For demanding interest also limitation u/s 11A will be applicable and therefore, if the suppression, fraud, mis-declaration, etc., are not proved, interest also cannot...

  6. Levy of interest on the differential duty paid during the relevant period - extended period of limitation - With regard to applicability of period of limitation for...

  7. Recovery of interest - extended period of Limitation u/s 11A – limitation period as prescribed in Section 11A would be applicable for recovery of interest also - AT

  8. THE CUSTOMS (AMENDMENT AND VALIDATION) ACT, 2011. - Ntf. No. AMENDMENT ACT 2011 Dated: September 16, 2011

  9. Entitlement for interest on refund - finalizing the assessment after delay of 8 years - The appellant is entitled to interest if the refund is payable after the expiry...

  10. Notification exempting reverse charge under Section 9(4) rescinded in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in...

 

Quick Updates:Latest Updates