TMI Blog2013 (11) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... r self-admitted/self-ascertained duty liability under Section 11A(2B) or for delay in payment of duty self-assessed under Rule 6 of Central Excise Rules, 2002 by the due date prescribed under Rule 8 ibid is sum due to the Government, which is recoverable under Section 11 of the Central Excise Act, 1944 and for which there is no limitation period. The show cause notices issued in these cases, even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Transco, subsequent to clearance of their final products. This practice was being followed as per the price escalation clause in the sale agreement between the appellants and their customer. The appellants were to pay duty as per the provisional price quoted in the sale agreement. After submitting the variations in cost of raw materials to A.P. Transco they were receiving differential sale price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Nobody is present on behalf of the appellant. However, written submissions have been received. While admitting that the issue is settled against them by the decision of the Hon ble Supreme Court in the case of CCE Vs. SKF India Ltd. [2009(339) ELT 385 (SC)], the appellant submitted that in this case, the show-cause notice was issued on 02/04/2009 whereas the period covered is from 2000-01 to 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irlpool Ltd. [1996(86) ELT 144 (Tri.)]. 3. The learned AR relies upon the decision in the case of Hindustan Insecticides Ltd. Vs. CCE ST(LTU) [2013-TIOL-187-CESTAT-DEL] and submits that two decisions out of 5 relied upon by the appellant in the written submissions have been considered in the decision relied upon by her. Since the decision of the Tribunal is based on the decision of the Hon ble S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Rules, 2002 by the due date prescribed under Rule 8 ibid is sum due to the Government, which is recoverable under Section 11 of the Central Excise Act, 1944 and for which there is no limitation period. The show cause notices issued in these cases, even if invoking Section 11A, have to be treated as mere communication to the assessees for recovery of interest under Section 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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