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Central Excise - Highlights / Catch Notes

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Levy of interest on the differential duty paid during the ...


Interest on Differential Duty: Normal Period Applicable, Not Extended, u/s 11A(15) Central Excise Act, 1944.

June 2, 2023

Case Laws     Central Excise     AT

Levy of interest on the differential duty paid during the relevant period - extended period of limitation - With regard to applicability of period of limitation for recovery of interest incorporated at sub-section (15) in Section 11A of CEA, 1944 with effect from 08.4.2011, the demand of interest can be sustained only for the normal period. - AT

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