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2010 (4) TMI 439 - HC - Central ExciseInterest- The respondent had been paying the duty in terms of the value arrived at on the date of payment of duty. However, the appellant, by contending that there, was a delay in payment of duty on account of variation in price, issued a show cause notice by demanding interest and penalty on the delayed payment of duty for the period from 1.4.2003 to 31.3.2004. Adjudicating authority and Commissioner (Appeals) uphold the demand. The respondents thereafter preferred an appeal before the tribunal which was allowed. It is against the said order the revenue has preferred this appeal. Held that- no determination of nor there was short payment thus interest not applicable. Question answered against revenue.
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