https://www.taxtmi.com/caselaws?id=263583 Interest under Section 38-A of the U.P. Excise Act, 1910 applies where excise revenue remains unpaid beyond the prescribed period, and the text treats overtime charges under Rule 12 as excise revenue because they were judicially characterised as a licence-related fee connected with the privilege of running the distillery. That prior characterisation was said to remain binding and not merely obiter, so the delayed overtime charges attracted statutory interest. On that basis, the demand notices were upheld. en-us Thu, 03 Sep 2015 00:00:00 +0530 Sat, 05 Sep 2015 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263583 Interest under Section 38-A of the U.P. Excise Act, 1910 applies where excise revenue remains unpaid beyond the prescribed period, and the text treats overtime charges under Rule 12 as excise revenue because they were judicially characterised as a licence-related fee connected with the privilege of running the distillery. That prior characterisation was said to remain binding and not merely obiter, so the delayed overtime charges attracted statutory interest. On that basis, the demand notices were upheld. Case-Laws VAT and Sales Tax Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263583