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2013 (7) TMI 304 - AT - Central ExciseSeparate Show-Cause Notice for demand of Interest u/s 11AB - For the period 2007 – 08, Appellant paid the differential duty amounting to Rs.9,17,914/-. This amount was paid on 2.1.2009. However, they did not pay any interest on this amount as required under Section 11AB of the Central Excise Act – Held that:- When the amount was paid, the interest also should have been paid and there was no need for issue of any separate show-cause notice relying upon the decision in the case of CCE Vs. International Auto Ltd –[2010 (1) TMI 151 - SUPREME COURT OF INDIA] Limitation - The Department issued a show-cause notice without any inordinate delay that is within about six months – Held that:- Assessee should pay such interest even without a notice being served on them – Decided against the Assessee.
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