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2015 (6) TMI 502 - CESTAT MUMBAIDuty demand u/s 11A - Interest u/s 11AB - Penalty u/s 11AC - Bar of limitation - Held that:- Issue is already covered by the judgment of hon'ble Supreme Court in the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur - [2007 (12) TMI 11 - SUPREME COURT OF INDIA]. In the said case, the hon'ble Supreme Court has held that when the statute prescribes a particular period of limitation the same cannot be condoned even by the Supreme Court as that would render a specific provision providing for limitation rather otiose. In view of the said decision of the hon'ble Supreme Court, we do not find any reason to interfere with the order passed by the Commissioner (Appeals). - Decided against assessee.
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