Section 32 in The Dadra and Nagar Haveli Excise Regulation, 2012
32. Interest payable for failure to pay excise revenue. - If the duty of excise payable by a person under this Regulation or the rules made thereunder is not paid within time, he shall be liable to pay on the sum due, a simple interest at the rate of twelve per cent. per annum from the day next following the day on which such payment became due.
Explanation.-For the purposes of this section, where the duty determined to be payab1e is reduced or increased by the Appellate Authority or the court, the interest shall be payable on such reduced Of increased amount of duty, as the case may be.
