2015 (10) TMI 843

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..... 2 (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) is required to examine as to whether the demand 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. .....

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..... not quantified in the show cause notice and therefore, such show cause notice has 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 31.5.2002 which is barred by limitation. He relied upon the decision of the Ho .....

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