PSL LTD. VERSUS C. C. E. C. C, VISAKHAPATNAM-I - Central Excise - CESTAT BANGALORE - Tri - Determination of duty u/s 11A (2) before demanding interest assessee contended that what is being demanded is CENVAT credit and the same has been treated as duty, since Section 11A has been mentioned in Rule 14 and therefore there should have been determination of duty in this case. - Held that - Section 11A (2B) is an exception to the procedure prescribed in Section 11A - It caters to a situation wher................................... Central Excise - Case Laws
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