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2018 (1) TMI 1126 - AT - Central ExciseInterest on delayed payment of duty - section 11 A of the Central Excise Act, 1944 - extended period of limitation - Held that: - The SCN as well as the impugned order has invoked section 11 AA for demanding the interest liability. As brought out by the argument of the Id. counsel for the appellant, the said section has been introduced only in 2011 and therefore not applicable to the disputed period. Thus, the demand raised in the SCN has no legal basis - The Hon'ble High Court in the case of Hindustan Insecticides Ltd. [2013 (8) TMI 225 - DELHI HIGH COURT], held the issue in favor of assessee holding that limitation would mutatis mutandis apply for demand of interest - the impugned order is modified only to the extent of setting aside the demand of interest without disturbing the appropriation of the duty amount paid by the appellant - appeal allowed in part.
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