TMI Blog2021 (5) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... aid direction. Thereafter, the Revenue was sleeping for more than 3 years and on the morning of 3rd September 2015, a show cause notice was issued to demand interest for the intervening period by invoking extended period of limitation. As it was in the knowledge of the Revenue that the appellant has not paid the interest very well in January-February 2012 despite direction, but no show cause notice was issued to the appellant within one year from the said period. In these circumstances, the show cause notice issued on 03.09.2015 is barred by limitation. The demand of interest is not sustainable - no penalty can be imposed on the appellant - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 60155 of 2021 - FINAL ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoking extended period of limitation. Therefore, the demand of interest in barred by limitation. She further submits that there were divergent views on the issue by various rulings of the Hon ble Apex Court as well as the Hon ble High Courts. In these circumstances, the extended period of limitation is not invokable. To support her contention, she relied on the decision of this Tribunal in the case of Bhalla Enterprises vs. CCE, Ludhiana vide Final Order No. 61790-61791/2018 dt. 14.03.2018. 4. On the other hand, the ld. AR opposes the contention of the ld. Counsel and submits that the appellant was required to pay interest on supplementary invoices in the year 2008-10 and at that time the decisions in the cases of Commissioner Of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of limitation. As it was in the knowledge of the Revenue that the appellant has not paid the interest very well in January-February 2012 despite direction, but no show cause notice was issued to the appellant within one year from the said period. In these circumstances, the show cause notice issued on 03.09.2015 is barred by limitation. 7. Further, I find that whether for the intervening period the appellant is required to pay interest or not?, the said issue has been referred by the Apex Court to larger bench itself in the case of Steel Authority of India Ltd vs. CCE, Raipur 2015 (326) ELT 450 (SC) which shows that there were divergent views of the Hon ble Apex Court on the issue and the said issue has been finally settled by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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