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No Interest or Penalty on Late Excise Duty for Exempted Goods: Gauhati HC
Case Law Details
- Case Name
- Ambe Wire Private Limited Vs Union of India 2 Ors. (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Guwahati High Court
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Ambe Wire Private Limited Vs Union of India 2 Ors. (Gauhati High Court)
The case of Ambe Wire Private Limited vs. Union of India & Ors. before the Gauhati High Court revolves around the issue of whether interest and penalty can be levied for the late payment of duty on goods exempted from payment of duty.
The petitioner had filed a refund claim for central excise duty paid on goods exempted under a notification dated 25.04.2007. Although the refund claim was sanctioned, interest and penalty were appropriated and recovered from the sanctioned amount due to late payment of duty for the month...






