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2010 (1) TMI 1047 - AT - Central ExciseTime limitation - liability of interest - Price escalation clause - whether time limitation would apply to liability of interest also? - Held that: - limitation period as prescribed u/s 11A for recovery of non-levied or short levied duty would also apply for recovery of interest on such duty under the provisions of Section 11AB - Since in this case admittedly interest demand pertains to the period from 16-9-2003 to 13-8-2004 and the SCN has been issued on 31-3-2006 and there is no allegation of mis-statement or suppression of facts, etc. the SCN dated 31-3-2006 is time barred - appeal dismissed - decided against Revenue.
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