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2017 (8) TMI 1097 - AT - Central ExciseIssuance of SCN beyound time limitaion - recovery of Interest and penalty - sou moto payment of differential duty on revised value - Held that: - the Department has issued two SCN dt. 22.04.2010 and 20.09.2010 for interest on the differential duty voluntarily paid by the appellant on their own. Both the SCN have been issued beyond the period of limitation. However, the extended period has not been invoked in these show cause notices nor is there any allegation in that regard - the issue is squarely covered by the decision in the case of Commissioner, Central Excise Commissionerate Versus M/s VAE VKN Industries Pvt. Ltd. [2013 (10) TMI 30 - PUNJAB & HARYANA HIGH COURT], where it was held that department had absolutely no jurisdiction to issue SCN after expiry of the period of limitation for interest on the delayed payment for the period - appeal allowed - decided in favor of appellant.
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