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2017 (1) TMI 424 - AT - Central ExciseDemand of interest for the intervening period - imposition of penalty - compounded levy scheme - short payment of duty on account of increase in rate of compounded levy scheme - Demand of interest on differential duty and penalty - extended period of limitation - Held that: - no verification was sought by the authorities below for payment made by the appellant on 13-3-2000 and 27-3-2000 to find out whether the appellant has paid the differential duty during the said period or not. In that circumstances, it would be in the interest of justice to set aside impugned order and to remand the matter back to the adjudicating authority to decide the issue of limitation as well as to find out the factual position about the payment of differential duty in the March, 2000 itself vide challans dated 13-3-2000 and 27-3-2000 - appeal disposed off - matter on remand.
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