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2018 (4) TMI 659 - AT - Central ExciseDemand of Interest - time limitation - Revenue is essentially in appeal against the order on the ground that the provisions of Section 11AB can be invoked in absence of demand of duty paid under Section 11A(2) or paid under Section 11A(2B) - Held that: - no demand of interest can be made beyond the period of limitation when the Revenue has failed to show any ground for invocation of longer period of limitation - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, VADODARA-II Versus M/s GUJARAT NARMADA FERTILIZERS CO LTD [2012 (4) TMI 309 - GUJARAT HIGH COURT], where it was held that when the period of limitation had already expired and when the extended period beyond one year was not available to the department as held by the Commissioner himself in his order in original, to our mind the respondent was not liable to pay even the basic duty - appeal dismissed - decided against Revenue.
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