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2013 (10) TMI 30 - HC - Central ExciseIssuance of Show cause notice beyond normal period of Limitation – recovery of interest on late payment of duty - Held that:- There was no dispute that assessee had paid the differential duty on supplementary invoices regularly and had shown the same in the ER-I returns, which were filed regularly before the department, therefore, issuance of show cause notice for interest on the delayed payment should also be within a period of one year as stipulated under Section 11-A of the Act - department had absolutely no jurisdiction to issue show cause notice after expiry of the period of limitation for interest on the delayed payment for the period – Relying upon Kwality Ice Cream Company and another vs. Union of India and others [2012 (1) TMI 88 - Delhi High Court] - Period of limitation, unless otherwise stipulated by the statute, which applies to a claim for the principal amount should also apply to the claim for interest – there was no illegality or jurisdictional error in the order passed by Tribunal. - Decided against the revenue.
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