Bombay High Court Allows Appeal in Central Excise Classification Dispute — Interest Not Payable Without Specific Provision. Held that Section 11AA of Central Excise Act, 1944 does not apply to Additional Duties under ADE (T&TA) Act, 1978, and interest cannot be levied in absence of charging provision....
The appellant, Indo Swiss Embroidery Industries Limited, is engaged in manufacturing embroidered grey fabrics classified under Chapter Sub Heading 5804.11 of the Central Excise Tariff Act, 1985. The C...




