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2017 (2) TMI 762 - AT - Central ExciseMODVAT credit - recovery along with interest - the appellant opted to avail the benefit of N/N. 16/97, dated 1-4-1997. Subsequently, the appellant informed the department that it did not want to avail the benefit contained in the said Notification - whether, once the entire duty of ₹ 2,21,712/- paid by the appellant can be appropriated partially and demand be confirmed for the balance amount of ₹ 1,00,000/- and interest can be demanded? - Section 11AA ibid - Held that: - since the Central Excise duty liability was paid by the appellant prior to passing of the said adjudication order, the provisions of Section 11AA would not be applicable for confirmation of the interest liability - Appeal allowed - decided in favor of appellant.
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