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2018 (4) TMI 1147 - AT - Central ExciseLiability of interest - Valuation - Appellant cleared automobile parts to their depots at Delhi, Mumbai and Kolkatta which were registered as manufactured locations - Section 4 of the Central Excise Act, 1944 - extended period of limitation - Held that: - It is an undisputed fact that the differential duty liability, though conceded by the assessee has been paid by them after issue of SCNs dt. 05.12.2003 and 06.05.2004 respectively in respect of the periods 09/12 to 03/13 and 04/13 to 09/13 respectively. It is evident that there has been a gap of time between the point when the differential duty liability has arisen and when it was actually discharged by the assessee - interest liability will therefore accrue and will have to be paid up by the appellant. Penalty u/s 11AC - Held that: - invocation of extended period cannot be made in periodical show cause notices. Once the ingredients which allow for invocation of extended period are not present, there can be also no question of imposition of penalty under Section 11AC. When the dispute per se is already mired in litigation there can be no imposition of penalty under Rule 25 of the CER either. Appeal dismissed - decided against appellant.
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