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2014 (3) TMI 743 - AT - Central ExciseWaiver of pre deposit - Payment of differential duty - Held that:- Appellants have been paying the differential duty from time to time and showing the details thereof in the returns filed by them and therefore extended period could not have been invoked. When the extended period could not have been invoked for recovery of the demand, the question of demanding interest also does not arise - wherein a view was taken that for demanding interest also limitation under Section 11A will be applicable and therefore, if the suppression, fraud, mis-declaration, etc., are not proved, interest also cannot be demanded - appellant has made out a prima facie case for stay - Stay granted.
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