TMI Blog2018 (12) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... ere regularly filing returns and were reflecting the said credit in which case demand raised beyond the normal period has to be held as barred by limitation - demand set aside. Demand of Interest - Held that:- As the said interest is in respect of the differential duty paid by the appellant in respect of price escalation and in terms of various decisions is required to be paid. However, as per the settled law the limitation aspect would be applicable to the interest demand also - the invoice date on which differential duty was paid by the assessee is not available, it is deemed fit to remand the said aspect to the Original Adjudicating Authority for deciding on the limitation. Penalty - Held that:- The payment of interest on the diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther the notice issued to them also proposed confirmation of interest of ₹ 24,532/- in respect of the differential duty deposited by the appellant during the period August, 2008 to December, 2013 on account of the differential assessable value from their factory gate and the depots. 4. The notices issued to the appellant were contested on merits as also on limitation. It was contented by the appellant that there is no dispute with the services availed from the service provider were utilized by them, by reflecting the same in their accounts. As such, the lapse of non mentioning of the assessee s name was an inadvertent mistake. As regards interest they submitted that they had cleared their goods from their factory gate on payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants have not proved beyond doubt the receipt of the services but appreciating the assessee s stand that the same stand reflected in their books of account and there being no objection to that effect in the show cause notice, it has to be held that appellant was entitled to avail said credit. 9. Apart from that, we also note that demand is barred by limitation inasmuch as the appellants were regularly filing returns and were reflecting the said credit in which case demand raised beyond the normal period has to be held as barred by limitation. Accordingly, we set aside the demand confirmed on the said count. As regards interest, the Lower Authorities have observed that the same is payable in the light of various decisions. Reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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