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2011 (12) TMI 452 - AT - Central ExciseInterest demand - whether the interest is required to be paid on the differential duty paid at the time of clearance of the goods on account of supplementary invoices - Held that:- Following decision in the case of CCE, Pune v. SKF India Ltd. referred (2009 (7) TMI 6 - SUPREME COURT). It is also seen that the interest amount was deposited by the appellant only after issuance of two notices to them. It is also seen that the appellants have never claimed refund of the said amount on the ground that no show cause notice stands issued to them, the order of the adjudicating authority is only confirmation of above deposit amount of interest. Further, as rightly argued by the learned SDR, no time-limit has been prescribed under the law for issuance of show cause notice for recovery of interest amount. The interest being appendix to the principal amount is required to be paid suo motu by an assessee - Decided against assessee.
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