The question of charging of interest for the period of delay in ...
Case Laws Central Excise
July 19, 2013
The question of charging of interest for the period of delay in paying the same to Government would be governed by Section 11DD only which came into effect from 14.05.2003 - Interest would be demandable only for the period from 14.05.2003 under Section 11DD and for the period prior to 14.05.2003 the interest would not be chargeable. - AT
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