Central Excise - Highlights / Catch Notes
Central Excise - Demand of interest on late payment of National Calamity...
Demand of interest on late payment of National Calamity Contingent Duty (NCCD) - taking judicial notice that the appellant was prevented from deposit of dues, due to glitch on the portal, which is wholly attributable to inaction on the part of Revenue. Thus, Revenue cannot take advantage of its wrong doing, by levy of interest. - AT