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Central Excise - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Time Limitation - demand of interest - even where no period of ...


Deciding Reasonable Period for Interest Recovery When No Limitation Period Exists; Extended Limitation Not a Benchmark.

August 23, 2019

Case Laws     Central Excise     HC

Time Limitation - demand of interest - even where no period of limitation is provided for recovery of interest, yet a reasonable period has to be read into the provision - the extended period of limitation provided under the Act cannot apply as to yardstick of reasonable period.

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