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2014 (10) TMI 927 - AT - Central ExciseWhether the appellant is required to pay the interest and penalty on differential duty paid by them, when the show cause notice dated 22-4-2008 was issued to the appellant for the same issue, beyond a period of 5 years, where the duty demand itself is time-barred? Held that: - the issue of valuation, resulting in additional demand is interpretational as the appellant had voluntarily paid the differential amount and further the demand of interest and penalty have been clearly raised much after the relevant period, taking into consideration the scheme of the Central Excise law, and the limitation period prescribed for various purposes under different Sections and Rules, a reasonable period of limitation would be six months or five years depending on whether there have been any suppression of facts etc., as held in case of Commissioner of Customs, Madras v. T.V.S. Whirlpool Ltd. [1999 (10) TMI 701 - SUPREME COURT OF INDIA] - appeal allowed - decided in favor of appellant.
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