Interest u/s 11AB - Scope of Section 11AB - The provisions of ...
Case Laws Central Excise
June 20, 2015
Interest u/s 11AB - Scope of Section 11AB - The provisions of Section 11AB, inserted w.e.f. 28th September, 1996 are in the nature of penal interest and would apply only to those cases where clearances were affected after 28th September, 1996, irrespective of the date of passing of the adjudication order. - HC
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