TMI Blog2018 (9) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Hon’ble Punjab & Haryana High Court in the case of VAE VKN Industries Pvt. Ltd. [2013 (10) TMI 30 - PUNJAB & HARYANA HIGH COURT] the show cause notice issued to demand of interest from the appellant is barred by limitation - demand of interest set aside - appeal allowed - decided in favor of appellant. - Appeal No. E/61231/2018 - A/62973/2018-SM[BR] - Dated:- 12-9-2018 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appropriated amount of duty paid by the appellant but confirmed the demand of interest against the appellant. Against the order of demand of interest, the appellant is before me. 2. Ld. Counsel for the appellant submits that as the demand of interest has been raised by invoking the extended period of limitation , the same is not sustainable in the light of the decision of Hon ble Punjab Har ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the fact that in this case, the demand of interest has been raised by invoking the extended period of limitation. It is a fact on record that during the course of investigation when it was pointed out that the appellant paid duty. Therefore, in the light of the decision of the Hon ble Punjab Haryana High Court in the case of VAE VKN Industries Pvt. Ltd. (supra) the show cause notice iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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