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2023 (3) TMI 945 - AT - Central ExciseDemand of interest and penalty u/r 25 of Central Excise Rules, 2002 - Levy of Excise Duty as per Notification No.62/1995-CE dated 16.03.1995 - notification has been rescinded or not - HELD THAT:- Ld. Counsel has explained that the appellant is a Central Government undertaking and had omitted to pay the excise duty only because they were under the bonafide belief that the goods cleared by them (railway coaches) are exempted from excise duty as per notification. They have paid the duty on 31.01.2012. The appeal is filed against the demand of interest. There are no ground to set aside the demand of interest. As rightly argued by Ld. A.R in the decision of the Hon’ble High Court of Bombay relied by Ld. Counsel for appellant in WATER RESOURCES DEVELOPMENT FORMERLY KNOWN AS IRRIGATION, VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [2021 (12) TMI 427 - BOMBAY HIGH COURT] the question is whether the demand under the SCN is barred by limitation or not - In the case on hand, the demand raised is within the normal period. Further, there is no penalty imposed under Section 11AC of the Central Excise Act, 1944. The Commissioner has considered all the facts and imposed penalty of Rs.10,000/- only. There are no grounds to interfere with the demand of interest and imposition of penalty - appeal dismissed.
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