Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 961 - HC - Central ExciseTime Limitation - demand of interest - Section 11A of the Central Excise Act, 1944 - HELD THAT:- An identical issue viz. issue of limitation in respect of interest under Section 11AB of the Act has been considered by the Tribunal on identical facts in the case of EMCO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI [2011 (6) TMI 567 - CESTAT, MUMBAI], after placing reliance upon the decision of the CCE VERSUS TVS WHIRLPOOL LTD. [1999 (10) TMI 701 - SC ORDER] and GOVERNMENT OF INDIA VERSUS CITEDAL FINE PHARMACEUTICALS [1989 (7) TMI 100 - SUPREME COURT] noted the fact that even where no period of limitation is provided under Section 11AB of the Act for recovery of interest, yet a reasonable period has to be read into the provision. It was thus, incumbent upon the Revenue to issue show cause notice within a reasonable period demanding interest. This not having been done by alleging suppression etc., the extended period of limitation provided under the Act cannot apply as to yardstick of reasonable period - the demands for interest was held to time-barred. Appeal dismissed - decided against Revenue.
|