https://www.taxtmi.com/caselaws?id=110905 Interest under Section 11AA of the Central Excise Act, 1944 was stated to apply where duty was quantified by an order under Section 11A and remained unpaid for several years after demand. The objection that the matter related to provisional assessment was not accepted, because the demand order retained its character as an order under Section 11A even if linked to finalisation of assessment. On that basis, delayed payment of the quantified duty attracted statutory interest, and the assessee's challenge was rejected. en-us Tue, 10 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 11:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110905 Interest under Section 11AA of the Central Excise Act, 1944 was stated to apply where duty was quantified by an order under Section 11A and remained unpaid for several years after demand. The objection that the matter related to provisional assessment was not accepted, because the demand order retained its character as an order under Section 11A even if linked to finalisation of assessment. On that basis, delayed payment of the quantified duty attracted statutory interest, and the assessee's challenge was rejected. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110905