https://www.taxtmi.com/caselaws?id=54158 Interest on belated excise duty payment was treated as mandatory under Rule 173G(1)(d) of the Central Excise Rules, 1944 and Rule 8 of the Central Excise Rules, 2001/2002, because those provisions were held to be self-contained. Section 11AB of the Central Excise Act, 1944 was held not to govern the demand where the assessee had itself computed duty late and paid the differential amount after the due date. The delay in payment therefore attracted interest under the applicable rules, and the objection based on Section 11AB was rejected. en-us Wed, 25 May 2005 00:00:00 +0530 Mon, 18 Oct 2010 12:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54158 Interest on belated excise duty payment was treated as mandatory under Rule 173G(1)(d) of the Central Excise Rules, 1944 and Rule 8 of the Central Excise Rules, 2001/2002, because those provisions were held to be self-contained. Section 11AB of the Central Excise Act, 1944 was held not to govern the demand where the assessee had itself computed duty late and paid the differential amount after the due date. The delay in payment therefore attracted interest under the applicable rules, and the objection based on Section 11AB was rejected. Case-Laws Central Excise Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54158