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2015 (10) TMI 1696 - AT - Central ExciseDemand of interest of confirmed duty u/s 11AA - period of limitation - Held that:- Demand has been confirmed by the adjudicating authority on 8.10.98 and 4.1.2000. The demand was confirmed under Section 11A of the Central Excise Act whereas appellants paid the amount only during 2004 and 2005 that too in installments. Appellant's contention that interest cannot be demanded beyond the period of one year is not justified as on perusal of letter issued by the Range Superintendent in OC No.268/2005 dt.1.7.2005, I find that the Superintendent has only quantified the interest as per the Orders-in-Original and only requested to pay the interest. This letter cannot be construed as demand of interest. I further find that SCN No.4/98 dt.2.3.98 was issued wherein the appellants have been asked to show cause before Asst. Commissioner of Central Excise as to why Central Excise duty of ₹ 3,68,850/- should not be demanded as per Section 11A of Central Excise Act with appropriate interest as per the provisions of Section 11AA of the said Act. - Since the SCN itself raises demand of Central Excise duty under Section 11A along with interest, there is no question of any further demand of interest. The Superintendent only quantified the interest as per the adjudication order. - Decided against assessee.
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