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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Interest - delay in payment of differential duty - captive ...

Central Excise

January 7, 2017

Interest - delay in payment of differential duty - captive consumption - valuation finalized after the year end on cost construction method - Since no sale is involved question of issuance of supplementary invoice does not arise - the interest is correctly payable by the appellant on the delayed payment of duty - AT

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