as per Sec 11AA of CEA , the interest has to be paid whether the relevant payment is ade voluntarily or after determination of the amount of duty under section 11A .
in the same section there is a proviso that talks about waiver of interest in case of payment of duty within 45 days of order .
i cant relate this proviso with the section . it confuses me regarding the point that 11AA interest is itself compulsory then how can lawmakers talk about its waiver in proviso ?
please enlight me with proper interpretation .