Section 11DD. Interest on the amounts collected in excess of the duty

4[ 11DD. Interest on the amounts collected in excess of the duty .— (1) Where an amount has been collected in excess of the duty assessed or determined and paid on any excisable goods under this Act or the rules made thereunder from the[5] [buyer of such goods or from any person or where a person has collected any amount as representing duty of excise on any excisable goods which are wholly exempt or are chargeable to nil rate of duty, the person] who is liable to pay such amount as determined under sub-section (3) of Section 11-D, shall, in addition to the amount, be liable to pay interest at such rate not below ten per cent, and not exceeding thirty-six percent per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette, from the first day of the month succeeding the month in which the amount ought to have been paid under this Act, but for the provisions contained in sub-section (3) of Section 11-D, till the date of payment of such amount: are chargeable to nil rate of duty, the person] who is liable to pay such amount as determined under month in which the amount ought to have been paid under this Act, but for the provisions contained in Provided that in such cases where the amount becomes payable consequent to issue of an order, instruction or direction by the Board under Section 37B, and such amount payable is voluntarily paid in full, without reserving any right to appeal against such payment at any subsequent stage, within forty-five days from the date of issue of such order, instruction or direction, as the case may be, no interest shall be payable and in other cases the interest shall be payable on the whole amount, including the amount already paid. 1. Subs. by Act 18 of 2008, s. 81(iii)(a), for the word, brackets and figure "sub-section (1) or sub-section (3)". 2. Subs. by ibid , s. 81(iii)(b), for the word, brackets and figure "sub-section (1)". 3. Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise". 4. Ins. by Act 32 of 2003, s. 140 (w.e.f. 14-5-2003). 5. Subs. by Act 18 of 2008, s. 82, for the words "buyer of such goods, the person". (2) The provisions of sub-section (1) shall not apply to cases where the amount had become payable or ought to have been paid before the day on which the Finance Bill, 2003 receives the assent of the President. Explanation 1 .— Where the amount determined under sub-section (3) of Section 11-D is reduced by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, the interest payable thereon under sub-section (1) shall be on such reduced amount. Explanation 2 .—Where the amount determined under sub-section (3) of Section 11-D is increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, the interest payable thereon under sub-section (1) shall be on such increased amount.] 1[ 11DDA. Provisional attachment to protect revenue in certain cases .— (1) Where, during the pendency of any proceedings under Section 11A or Section 11D, the Central Excise Officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the[2] [Principal Commissioner of Central Excise or Commissioner of Central Excise], by order in writing, attach provisionally any property belonging to the person on whom notice is served under[3] [* * *] Section 11A or sub-section (2) of Section 11D, as the case may be, in accordance with the rules made in this behalf under Section 142 of the Customs Act, 1962 (52 of 1962). (2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1): Provided that the[4] [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years: Provided further that where an application for settlement of case under Section 32-E is made to the Settlement Commission, the period commencing from the date on which such application is made and ending with the date on which an order under sub-section (1) of Section 32-F is made shall be excluded from the period specified in the preceding proviso.]