TMI Blog2014 (4) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... er a wrong Section and in the absence of issuance of show-cause notice invoking extended period under Section 11A, the demand could not have been sustained. Even though several other submissions were made, I consider that it is not necessary to go into all those submissions in view of the fact that appellant has made out a prima facie case for waiver on this preliminary ground. Accordingly, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minated in confirmation of the demand for interest and imposition of penalty of Rs.one lakh on the appellant. 2. Seeking waiver of pre-deposit and stay against recovery of the dues, authorized representative of the assessee submitted that this case show-cause notice has been issued under Section 11AA/Section 11AB of the Central Excise Act, 1944 and he relies upon the decision of the Hon ble Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eported in 2013-TIOL-187-CESTAT-DEL. to submit that there is no time limit for demanding interest. However, I find that the prima facie case has been made out by the appellant on the ground that the show-cause notice has been issued under a wrong Section and in the absence of issuance of show-cause notice invoking extended period under Section 11A, the demand could not have been sustained. The gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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