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2014 (11) TMI 497 - HC - Central ExciseRecovery of Interest – Section 11AB - Differential duty - Period of limitation - whether the liability to pay interest on differential excise duty already paid at the time of issue of supplementary invoices would continue and if so can such interest liability be demanded beyond the normal period of limitation of one year from the date of supplementary invoice under Section 11A read with Section 11AB of the Act - Held that:- Following decision of M/s Jai Bharat Maruti Ltd. Versus Commissioner of Central Excise, Delhi-III [2013 (10) TMI 355 - PUNJAB & HARYANA HIGH COURT] wherein it was held that period of one year would apply to the present case. - Decided in favour of assessee.
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