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2020 (6) TMI 252 - AT - Central ExciseInterest on Rebate Claim - duty adjustment - whether the interest is payable on the duty adjustment issue? - HELD THAT:- When Commissioner (Appeals) hold that while calculating the interest, could have been remanded the matter back to the adjudicating authority with open remand as appellant has challenged the issue of liability of interest itself before the adjudicating authority. In view of this, as held by the Commissioner (Appeals) the calculation of interest is in violation of the principles of natural justice. The matter is remanded back to the adjudicating authority to find out whether the appellant is liable to interest or not, thereafter, how much the interest is payable, if any - Appeal allowed by way of remand.
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