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    <title>NON RECEIPT OF FORM 12A</title>
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    <description>Question whether interest is payable for non receipt of Form 12A and its rate; respondents asked for elaboration, noting the form is not found in the Central Excise manual and that the issue appears to pertain to the Income Tax framework rather than central excise.</description>
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      <description>Question whether interest is payable for non receipt of Form 12A and its rate; respondents asked for elaboration, noting the form is not found in the Central Excise manual and that the issue appears to pertain to the Income Tax framework rather than central excise.</description>
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