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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

For demanding interest also limitation u/s 11A will be ...


Interest Demand Limited by Section 11A: No Proof of Suppression, Fraud, or Mis-declaration Means No Interest Demand.

March 26, 2014

Case Laws     Central Excise     AT

For demanding interest also limitation u/s 11A will be applicable and therefore, if the suppression, fraud, mis-declaration, etc., are not proved, interest also cannot be demanded - AT

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