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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Interest liability u/s 11AA of the CEA, 1944 - Section 11AA ...

Central Excise

March 9, 2017

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 the date of the determination. Once this is not the case, then, interest as claimed and by taking recourse to the above provision, was not recoverable - HC

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