2014 (8) TMI 304

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cation has been filed by the appellant for staying the operation of OIO No.SUR-EXCUS-002-COM-061-13-14, dt. 31.12.2013 passed by Commissioner of Customs, Central Excise and Service Tax, Surat-II. 2. Shri D.K. Trivedi, Advocate appearing on behalf of the appellant argued that there was a delay in payment of periodical duty from the Cenvat Credit which was belatedly paid during the period July 2010 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Heard both sides and perused the case records. So far as applicability of limitations of one year is concerned, the judgment passed by Delhi High Court will have relevance and it, prima facie, conveys that the demand of interest has also to be issued within one year. However, it is seen from the Annexure to the show cause notice dt. 18.04.2013 that the demand period is from October 2007 to March .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X