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M/s Kaira Can Company Ltd. Versus Commissioners of Central Excise, Customs and Service Tax-Vadodara-I

2015 (10) TMI 843 - CESTAT AHMEDABAD

Demand of interest u/s 11AB - Assessee contends that demand of interest was not quantified in the show cause notice and therefore, such show cause notice has no validity - Held that:- Delhi High Court in the case of M/s Kwality Ice Cream Company (201 .....

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d of interest is barred by limitation in the light of the decision of the Hon’ble High Court. - Matter remanded back - Decided in favour of assessee. - E/1197/2007 - Order No. A/11325 / 2015 - Dated:- 8-9-2015 - Mr. P.K. Das, Member (Judicial) and Mr .....

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s 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 ₹ 10,000/-. The Revenue filed the appeal before the Commissio .....

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as no validity. He relied upon the decision of Hon ble High Court in the case of M/S Durga Works Vs Asstt. Collector of CE - 1992.62.ELT.375 (Kar). By show cause notice dtd 6.3.2006, demand of interest was raised for the period 18.12.2000 to 31.5.200 .....

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