Rule 8, Section 11A2[B], section 11 A, section 11 D.

[Arun Shewale]

Details of other payment made - interst. ule 8, Section 11A2[B], section 11 A, section 11 D.

[Snehal Kulkarni]

Rule 8 of Central Excise Rules 2002 tells about Manner of Payment of Excise Duty. Also specify, if someone is defaulter. ( Sub Rule 3,3A & 4 )

Section 11 of Central Excise Act 1944, tell about Recovery of Sums due to Goverment. There are various Sub Rules

Section 11A - Recovery of Duties not levied or not paid or short-levied or short-paid or erroneously refunded

Section 11AA Interest on delayed payment of duty

Section  11AB Interest on delayed payment of duty

Section 11AC Penalty for short-levy or non-levy of duty in certain cases.

Section 11D Duties of Excise collected from the buyer to be deposited with the Central Government.

AI Summary

Interest on delayed excise duty payments triggers statutory recovery, interest accrual, and penalty obligations for collectors. Rule 8 prescribes the manner of payment of excise duty and addresses defaulter procedures. Section 11 establishes recovery powers for sums due to the government. Separate statutory provisions set out recovery for duties not levied or short-paid, interest on delayed payment of duty, penalties for short-levy or non-levy, and the obligation to deposit duties collected from buyers with the Central Government.