2019 (9) TMI 836 - SCH - Central Excise

Demand and levy of Interest - short payment of duty - In the absence of levy of interest in the substantive provision of Section 3A of the Central Excise Act, 1944, whether interest can be levied under Rule 96 ZO which has been framed in exercise of power conferred under the aforesaid Section 3A? HELD THAT - There are no ground to interfere with the impugned order(s) passed by the High Court - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions and found no grounds to interfere with the impugned orders passed by the High Court. Delay was condoned, and any pending interlocutory applications were disposed of.