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2017 (6) TMI 933 - AT - Central ExciseLiability of interest - time limitation - suo moto payment of differential duty on revised value - Held that: - It has been held by the Hon’ble High Court of Delhi in the case of Kwality Ice Cream Company Vs. UOI [2012 (1) TMI 88 - Delhi High Court] that the period of limitation that applies to a claim for the principal amount should also apply to the claim of interest thereon - In these cases too, the extended period has not been invoked and the both demands are beyond the period of limitation. Hence, the impugned demands do not appear to be sustainable - Penalties proposed are not sustainable in absence of demands - appeal allowed - decided in favor of appellant.
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