TMI Blog2023 (6) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... uppression of facts or not - payment of duty on the strength of supplementary invoices was well within the knowledge of the department or not - HELD THAT:- Considering the fact that payment of duty on the strength of supplementary invoices was well within the knowledge of the department at the time of filing of ER-1 return showing payment of duty on the strength of supplementary invoices, in that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period July 2005 to December 2009 by issuance of the show cause notice dated 21.07.2010 on duty paid by way of supplementary invoices. 2. The facts of the case are that the appellant is manufacturing steel items and during the relevant period the appellant has issued supplementary invoices and paid duty thereon. The said fact was shown by the appellant for their periodical ER-1 returns. The sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on whereas the payment of duty on the strength of supplementary invoices was well within the knowledge of the department well in advance at the time of filing of ER-1 returns in that circumstances, the demand of extended period of limitation is not sustainable and for the demand within the period of limitation they have already paid the interest. Therefore, he sought disposal of the appeal. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the normal period of limitation is set aside. 7. We further take note of the fact that the demand of interest within the period of limitation, the appellant has already paid, therefore, nothing survives. Hence, the demand of payment of interest within the period of limitation is confirmed. 8. In view of the above, the appeal is disposed of. (Operative part of the order was pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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