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    <title>2009 (3) TMI 491 - KERALA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=76834</link>
    <description>The court upheld the validity of demands made under Exhibits P11, P13, and P18, allowing recovery steps by the respondents. The petitioner&#039;s argument on the classification of excisable items and default in payment of excise duty was rejected. The court clarified that interest could be levied on outstanding amounts under Sections 11AA and 11AB of the Central Excise Act. Regarding a specific amount not covered by a final demand under Section 11A, the court ruled in favor of the petitioner due to lack of evidence. The judgment left open the option for the petitioner to seek reduction or waiver of interest from the competent authority.</description>
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    <pubDate>Mon, 30 Mar 2009 00:00:00 +0530</pubDate>
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      <title>2009 (3) TMI 491 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=76834</link>
      <description>The court upheld the validity of demands made under Exhibits P11, P13, and P18, allowing recovery steps by the respondents. The petitioner&#039;s argument on the classification of excisable items and default in payment of excise duty was rejected. The court clarified that interest could be levied on outstanding amounts under Sections 11AA and 11AB of the Central Excise Act. Regarding a specific amount not covered by a final demand under Section 11A, the court ruled in favor of the petitioner due to lack of evidence. The judgment left open the option for the petitioner to seek reduction or waiver of interest from the competent authority.</description>
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      <pubDate>Mon, 30 Mar 2009 00:00:00 +0530</pubDate>
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