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2015 (10) TMI 843 - AT - Central ExciseDemand of interest u/s 11AB - Assessee contends that demand of interest was not quantified in the show cause notice and therefore, such show cause notice has no validity - Held that:- Delhi High Court in the case of M/s Kwality Ice Cream Company (2012 (1) TMI 88 - Delhi High Court ), held that period of limitation prescribed for claim of principal amount should also apply to the claim for interest thereon. In view of that, the Commissioner (Appeals) is required to examine as to whether the demand of interest is barred by limitation in the light of the decision of the Hon’ble High Court. - Matter remanded back - Decided in favour of assessee.
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