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Central Excise - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Demand of of interest and penalty - If by efflux of time and in ...


Manufacturer's Payment Not Valid u/s 11A(2B) as Interest and Penalty Demand Time-Barred Due to Expired Limitation.

February 10, 2016

Case Laws     Central Excise     AT

Demand of of interest and penalty - If by efflux of time and in absence of availability of extended period of limitation, such show cause notice itself had become time-barred, any payment made voluntarily by the manufacturer cannot be viewed as one made under sub-section (2B) of Section 11A of the Act. - demand set aside - AT

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