Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1228 - CESTAT AHMEDABADDemand of Interest - delay in clearance of goods from the warehouse - finalization of provisional assessment of Bills of Entry - whether the demand of interest made subsequent to finalization of the assessment of Bills of Entry, is correct and legal for delay in clearance of goods from the warehouse, under Section 61? - Held that:- The said demand was set-aside by the Tribunal in INDIAN OIL CORPORATION LTD. VERSUS COMMISSIONER OF C. EX., VADODARA [2007 (9) TMI 127 - CESTAT, NEW DELHI] - the very same demand of interest has been set-aside by the Tribunal even against the provisional assessment of Bills of Entry and since the department has not challenged the Tribunal’s order, the same attained finality. Validity of second SCN - Held that:- Since the show cause notice for the demand had already been issued and the same was held to be time-barred by the Tribunal, for the same demand, second show cause notice is bad in law and is illegal. Therefore, the demand in the show cause notice in the present case itself is illegal. Appeal dismissed - decided against Revenue.
|