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    <title>Default of Payment of Excise duty....</title>
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    <description>Default in payment of central excise duty for December results in interest accruing from the day after the January due date until the payment date inclusive, and the penalty period is treated as commencing from the January due date rather than a later month.</description>
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      <description>Default in payment of central excise duty for December results in interest accruing from the day after the January due date until the payment date inclusive, and the penalty period is treated as commencing from the January due date rather than a later month.</description>
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      <law>Central Excise</law>
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