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        Central Excise

        Interest @ 20% fixed for delayed payment of duty under Excise Section 11AA - 21/95 - Central Excise - Non Tariff

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        Interest rate for delayed excise duty fixed, imposing a specified annual rate under excise law. The Central Board of Excise and Customs, exercising powers under section 11AA of the Central Excises and Salt Act, 1944, fixes the interest rate for delayed payment of excise duty at twenty per cent per annum by administrative notification for the purposes of that provision.
                          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.

                                Interest rate for delayed excise duty fixed, imposing a specified annual rate under excise law.

                                The Central Board of Excise and Customs, exercising powers under section 11AA of the Central Excises and Salt Act, 1944, fixes the interest rate for delayed payment of excise duty at twenty per cent per annum by administrative notification for the purposes of that provision.


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