9911796707
TMI Blog2023 (6) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Dipankar Majumdar, both Advocates. For the Revenue : Shri Mihir Ranjan, Special Counsel. ORDER PER : ASHOK JINDAL : The appellant is in appeal for demand of interest for the period July 2005 to December 2009 by issuance of the show cause notice dated 21.07.2010 on duty paid by way of supplementary invoices. 2. The facts of the case are that the appellant is manufacturing steel items an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the said order, the appellant is before us. 3. The Ld. Counsel for the appellant submits that as the demand of interest has been raised by invoking extended period of limitation whereas the payment of duty on the strength of supplementary invoices was well within the knowledge of the department well in advance at the time of filing of ER-1 returns in that circumstances, the demand of extende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices, in that circumstances, we hold that extended period of limitation is not invocable in the facts and circumstances of this case. Therefore, the demand of interest beyond the normal period of limitation is set aside. 7. We further take note of the fact that the demand of interest within the period of limitation, the appellant has already paid, therefore, nothing survives. Hence, the demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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