Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 569 - AT - Central ExciseValuation - Liability of interest - duty sustained due to extra charges collected from the customers by the appellant - Held that: - the liability of duty against the appellant has rightly been confirmed on account of extra charges collected from the customers by the appellant. - As the present facts are covered by the Tribunal order in the case of CCE, Bangalore vs Scorpio Engg Pvt Ltd [2011 (9) TMI 977 - KARNATAKA HIGH COURT], the liability of interest on delayed payment of duty, which is due before the enactment of Finance Act bill 2001 is not chargeable since the interest has been demanded for the liability of duty of the period of 1996-97, 1997-98 ie., for the period prior to 11.5.2001 ie., which is, thus, before enactment of Finance Bill 2001. The matter is remanded to the Original Adjudicating Authority for requantification of liability of duty against the appellant - appeal allowed by way of remand.
|