Demand of of interest and penalty - If by efflux of time and in ...
Case Laws Central Excise
February 10, 2016
Demand of of interest and penalty - If by efflux of time and in absence of availability of extended period of limitation, such show cause notice itself had become time-barred, any payment made voluntarily by the manufacturer cannot be viewed as one made under sub-section (2B) of Section 11A of the Act. - demand set aside - AT
View Source