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2013 (12) TMI 393 - CESTAT NEW DELHIInvocation of extended period of limitation – Held that:- There is no mention in the Show Cause Notice with regard to invoking extended provision against the appellant – Following Commissioner Central Excise Commissionerate Vs. VAE VKN Industries Pvt Ltd [2013 (10) TMI 30 - PUNJAB & HARYANA HIGH COURT] - there is no case of demand of interest invoking extended period of 5 years - the demand has been raised beyond the 1 year Show Cause Notices are clearly hit by the time limitation and the time barred – the time limitation of 1 year from the relevant date for recovery of the principal amount, will also be applicable for recovery of interest as well - Decided in favour of Assessee.
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