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2010 (1) TMI 358 - CESTAT, NEW DELHIDemand- Limitation- There is no dispute about the liability of the appellants to pay the differential duty. The appellants supplied excisable goods on the basis of contract containing price escalation clause. Subsequently, due to revision in prices, the appellants paid the differential duty. Held that-dispute as to whether in determining liability to interest, bar of limitation applicable or not. Issue of bar of limitation not raised before original authority and before Commissioner (Appeals) impugned order holding recovery of interest with reference to date of clearance of goods and due date by which duty ought to be paid, set aside and matter remanded to original authority
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