2007 (5) TMI 431

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..... nterest in excess of the amount notified under Section 11AB for the impugned period - The provisions of the Rules to the extent contrary to the provisions of statute i.e., Section 11AB read with the Notification issued thereunder, are clearly ultra vires the provisions of the Act - appeal allowed in part
Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. REPRESENTED BY : Shri S.P. Ghosh, Consult .....

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..... for contravention of the Rules in not paying the duty-amount in time. 3. After hearing both sides and perusal of case records, we are of the view that the appellants are not liable to pay interest in excess of the amount notified under Section 11AB for the impugned period. The provisions of the Rules to the extent contrary to the provisions of statute i.e., Section 11AB read with the Notifi .....

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