2015 (10) TMI 843

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..... For the Respondent : Shri J Nair, Authorised Representative ORDER Per : Mr. P.K. Das, After hearing both sides and on perusal of records, we find that the appellants filed this appeal against the demand of interest under Section 11AB of the Central Excise Act 1944. The Adjudicating Authority dropped the demand of interest and imposed penalty of Rs. 10,000/-. The Revenue filed the appeal before .....

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..... her hand, the Learned Authorized Representative for Revenue submits that the demand of interest would be Rs. 8,03,371/- as per letter dtd 3.8.2015 of the Dy. Commissioner (R ) Central Excise, Customs and Service Tax, Anand. 4. We find that the Hon'ble Delhi High Court in the case of M/s Kwality Ice Cream Company (supra), held that period of limitation prescribed for claim of principal amount shou .....

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