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Central Excise - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Interest under Section 11AB - Differential duty - A principle ...


Interest on Differential Duty u/s 11AB Not Guided by Supreme Court Case in Light of Retrospective Law Amendments.

September 26, 2014

Case Laws     Central Excise     AT

Interest under Section 11AB - Differential duty - A principle laid down or a ratio laid down in the case of transaction between two parties by the Hon’ble Supreme Court cannot be applied to a situation where the law is amended with retrospective effect by the legislature - AT

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