TMI Blog2013 (10) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... nd had shown the same in the ER-I returns, which were filed regularly before the department, therefore, issuance of show cause notice for interest on the delayed payment should also be within a period of one year as stipulated under Section 11-A of the Act - department had absolutely no jurisdiction to issue show cause notice after expiry of the period of limitation for interest on the delayed pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CEA No.67 of 2011 1. Present appeal is filed under Section 35-G of the Central Excise Act, 1944 (for short 'the Act') assailing the order 18.10.2010 passed by the Customs, Excise and Services Tax Appellate Tribunal, New Delhi, in appeal No. E./Appeal No.506/09-SM. 2. Brief facts of the present case, inter alia, are that during the scrutiny of the records, audit party has noticed that during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regularly and has shown the same in their ER-I returns, which were filed regularly before the department and entire record is available in the record. Therefore, show cause notice issued on 7.5.2007 for realization of the interest for the period from 2002-03 to 2006-07 is time barred being beyond one year from the date of assessment. 4. Mr. Kamal Sehgal, learned counsel for the appellant, has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evied after expiry of limitation 6. There is no dispute that assessee has paid the differential duty on supplementary invoices regularly and has shown the same in the ER-I returns, which were filed regularly before the department, therefore, issuance of show cause notice for interest on the delayed payment should also be within a period of one year as stipulated under Section 11-A of the Act. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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