TMI Blog2018 (4) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... tial duty liability has arisen and when it was actually discharged by the assessee - interest liability will therefore accrue and will have to be paid up by the appellant. Penalty u/s 11AC - Held that: - invocation of extended period cannot be made in periodical show cause notices. Once the ingredients which allow for invocation of extended period are not present, there can be also no question of imposition of penalty under Section 11AC. When the dispute per se is already mired in litigation there can be no imposition of penalty under Rule 25 of the CER either. Appeal dismissed - decided against appellant. - Appeal No. E/40209, 40210, 40211, 40212/2015 - FINAL ORDER No. 40346-40349/2018 - Dated:- 5-2-2018 - Ms. Sulekha Beevi C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears that the department has also filed appeals against the very same impugned order in E/40211/2015 E/40212/2015 aggrieved over the adjudicating authority having dropped penalty proceedings. Though the department appeals were not listed today, as all these appeals relate to the same impugned order, they were called upon from the Registry to link with assessee s appeals and were heard together for common disposal. 2. Today when the matter came up for hearing, on behalf of the appellant, Shri K.Senguttuvan, Ld. Advocate for the assessee submits that identical issue in their own case for an earlier period has been decided by the Tribunal vide Final Order No.43011/2017 dt. 06.11.2017 where the demand beyond the period of limitation w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y liability, though conceded by the assessee has been paid by them after issue of SCNs dt. 05.12.2003 and 06.05.2004 respectively in respect of the periods 09/12 to 03/13 and 04/13 to 09/13 respectively. It is evident that there has been a gap of time between the point when the differential duty liability has arisen and when it was actually discharged by the assessee. There can be no doubt in our mind that interest liability will therefore accrue and will have to be paid up by the appellant. The case law of India Yamaha relied upon by the Ld. Advocate will not help their case, as the Tribunal therein had set aside the duty liability and held that for the same reason, interest and confirmation of penalty does not arise. However, no merit is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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