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2011 (6) TMI 619 - AT - Central ExciseDemand for interest - demand for interest relates to the month of June 2007, show cause notice was issued on 5-8-2009 and it did not invoke extended period of limitation as such – Held that:- in the absence of any limitation being prescribed under the statute, it is not for the Courts or the Tribunal to invent a limitation for such action. Prescribing period of limitation is essentially a legislative function and, therefore, it cannot be encroached upon by the judicial authorities. action having been taken within a period of five years for recovery, it cannot be said that the action is even beyond the reasonable period for enforcing the recovery of interest. appeal fails and is hereby dismissed
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