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2018 (1) TMI 640 - AT - Central ExciseDemand of interest on duty payable on transit/storage loss - time limitation - Held that: - the demand pertains to a period which is more than the normal period of limitation for raising the demand under Section 11A of the Act. It is apparent that the limitation prescribed u/s 11A of the Act would be applicable to the demand of interest made under Central Excise Rules, 2002 - In the instant case the demand has been raised for the period April 2001 to December 2007. On 21.6.2007 thus, the same cannot be sustained as it is beyond the normal period of limitation prescribed under Section 11A of the Act. No element necessary for invoking extended period of limitation has been invoked in the said notice thus the notice is clearly barred by limitation. Appeal allowed.
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