Supreme Court Upholds Interest on Differential Excise Duty: Steel Authority of India Ltd. vs. Commissioner of Central Excise, Raipur (2019)

/ Central Excise Act, 1944, Central Excise Act, 1944 with Section 11AB, Central Excise Act, 1944 with Section 4, Central Excise Rules, 2002, Central Excise Rules, 2002 with Rule 7, Central Excise Rules, 2002 with Rule 8, Judges, K.M. Joseph, Ranjan Gogoi, Uday Umesh Lalit

Supreme Court Upholds Interest on Differential Excise Duty: Steel Authority of India Ltd. vs. Commissioner of Central Excise, Raipur (2019) LEGAL ISSUE: Whether interest is payable on differential excise duty with retrospective effect under Section 11AB of the Central Excise Act, 1944, when prices are revised due to an escalation clause. CASE TYPE: Central Excise […]

Supreme Court Upholds Interest on Differential Excise Duty: Steel Authority of India Ltd. vs. Commissioner of Central Excise, Raipur (2019) Read Post »