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2016 (11) TMI 514 - AT - Central ExciseDemand of interest - the date specified in the supplementary invoices on 11.2.2011 for the period from September 2004 to December 2006 - time bar - Held that: - the show-cause notice is held to be time barred, if issued beyond the period of one year - show-cause notice was issued after the expiry of 4 years 4 months, the entire demand of interest is beyond the period of limitation - reliance placed on the decision of the case of PARAMOUNT RUBBER INDUSTRIES Versus COMMISSIONER OF C. EX., DELHI-IV, FARIDABAD [2011 (4) TMI 1083 - CESTAT, NEW DELHI] where it was held that the demand for interest on differential duty paid consequence to the issue of supplementary invoices is subjected to the bar of limitation. Impugned order set aside - appeal allowed.
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