TMI Blog2022 (6) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... period, is bad for invocation of extended period of limitation. Appeal allowed - decided in favor of appellant. - Custom Appeal No.50977 of 2021 - FINAL ORDER NO.50495/2022 - Dated:- 25-5-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Anurag Kapur, Advocate for the appellant. Ms. Tamanna Alam, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue involved in this appeal is whether the show cause notice is bad for invocation of extended period of limitation. The brief facts are that the appellant is a 100% EOU, engaged in the manufacture of Automatic Cylinders. For this purpose, they imports aluminium ingots duty free, as they are engaged in the manufacture and export of finished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id the full amount in cash through TR-6 challans. However, in the audit observations, it was recorded that the appellant has short paid customs duty of Rs.4,937/- during the month of November, 2014. It was also pointed out that interest leviable on delayed payment of customs duty was also not paid, as required in terms of provisions enshrined in Notification No.52/2003-Cus dated 31.03.2003. 7. The appellant had disputed the liability to interest, as according to them, they had already paid duty by debiting to cenvat credit, and hence they have no liability to interest. They carried the matter in further appeal, which is pending presently before the High Court. 8. Accordingly, Revenue issued show cause notice dated 02.02.2016 demanding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mounting to Rs.12,62,092/- on the said amount of Rs.88,43,824/- along with proposal to impose penalty under Section 114 A of the Customs Act. The second show cause notice was adjudicated on contest by the Asstt. Commissioner vide Order-in-Original dated 31.05.2019, confirming truncated demand towards customs duty of Rs.1,064/- along with interest and also confirming interest of Rs.12,62,092/-, as proposed plus penalty of Rs.1,064, plus penalty of Rs.12,64,092/- under Section 114 A of the Customs Act, 1962. 10. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), inter alia, challenging the show cause notice on the ground of limitation, who was pleased to reject the ground of limitation observing that duties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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