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2023 (6) TMI 1307 - AT - Central ExciseInterest on duty paid by way of supplementary invoices - period July 2005 to December 2009 - invocation of extended period of limitation - suppression of facts or not - payment of duty on the strength of supplementary invoices was well within the knowledge of the department or not - HELD THAT:- Considering the fact that payment of duty on the strength of supplementary invoices was well within the knowledge of the department at the time of filing of ER-1 return showing payment of duty on the strength of supplementary invoices, in that circumstances, the extended period of limitation is not invocable in the facts and circumstances of this case. Therefore, the demand of interest beyond the normal period of limitation is set aside. Also, it is noted that the demand of interest within the period of limitation, the appellant has already paid, therefore, nothing survives. Hence, the demand of payment of interest within the period of limitation is confirmed. Appeal disposed off.
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