Waiver of SCN - differential duty with interest paid before ...

Waiver of Show Cause Notice for Differential Duty: Unamended Section 11(2B) Applies, Error in Using Amended Provision.

December 3, 2021

Case Laws Central Excise AT

Waiver of SCN - differential duty with interest paid before issuance of SCN - Unamended sub-Section 11(2B) shall apply for waiver of show cause notice. Therefore, there is fundamental error on the part of the Adjudicating Authority for considering wrong provision i.e. amended provision, which is effective by enactment of Finance Act, 2011. We also find that the appellant have paid entire differential excise duty along with interest. There is only minor difference in the interest amount as per Revenue even that is also in dispute as regard the correct calculation thereof. - AT

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Waiver of SCN - differential duty with interest paid before ...

Waiver of Show Cause Notice for Differential Duty: Unamended Section 11(2B) Applies, Error in Using Amended Provision.

December 3, 2021

Case Laws Central Excise AT

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