Levy of interest on the differential duty paid during the ...

Central Excise

June 2, 2023

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 recovery of interest incorporated at sub-section (15) in Section 11A of CEA, 1944 with effect from 08.4.2011, the demand of interest can be sustained only for the normal period. - AT

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Levy of interest on the differential duty paid during the ...

Central Excise

June 2, 2023

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Demand of interest - interest is chargeable on the differential duty paid through supplementary invoices raised by the appellants. - AT

Supplementary invoice - Manufacturer is liable to pay interest on additional duty (Differential duty).... - AT

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