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2015 (10) TMI 843 - CESTAT AHMEDABAD

2015 (10) TMI 843 - CESTAT AHMEDABAD - TMI - 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 (2012 (1) TMI 88 - Delhi High Court ), held that period of limitation prescribed for claim of principal amount should also apply to the claim for interest thereon. In view of that, the Commissioner (Appeals) i .....

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erusal 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 ₹ 10,000/-. The Revenue filed the appeal before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) allowed Revenue appeal. 2. The main contention of the Learned Advocate is that the demand of interest was not quantified in the show cause n .....

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