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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Inclusion of interest in excise duty references makes interest part of the recoverable excise charge under Section 11B.</h1> The amendment substitutes occurrences of 'duty of excise' and 'duty' in Section 11B with the phrase 'duty of excise and interest, if any, paid on such duty,' so that references within sub-section (1) and sub-section (2) (except clauses (a) and (c) of the first proviso) encompass interest paid on excise duty for assessment and recovery purposes.

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