2013 (10) TMI 355

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..... yment should also be within a period of one year as stipulated under Section 11-A of the Act - Therefore, department has absolutely no jurisdiction to issue show cause notice after expiry of the period of limitation for interest on the delayed payment for the period - period of limitation, unless otherwise stipulated by the statute, which applies to a claim for the principal amount should also apply to the claim for interest thereon – Decided in favour of Assessee.
Rajive Bhalla And Mehinder Singh Sullar,JJ. For the Applicant : Mr. R. Santhanam, Advocate, with Mr. Sandeep Goyal, Advocate For the Respondent : Mr. Sukhdev Sharma, Advocate ORDER Rajive Bhalla, J (Oral) C.M.No.17624-CII of 2013 Allowed as prayed for. Annexures -12 .....

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..... the present appeal before this Court whereas M/s Hindustan Insecticides Ltd., filed an appeal before the Delhi High Court. The order passed by CESTAT against M/s Hindustan Insecticides Ltd. has been set aside by the Delhi High Court in Hindustan Insecticides Ltd. v. Commissioner Central Excise, LTU (Central Excise Act Case Nos.48/202 & 49/2012), decided on 02.08.2013. Counsel for the appellant prays that in view of this fact the appeal may be allowed and the impugned order may be set aside, in terms of the order passed by the Delhi High Court. Counsel for the revenue, however, submits that order passed by the High Court of Delhi, is incorrect as it has not taken into consideration provisions of Section 11A read with Section 11AB of the Cen .....

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..... e for interest on the delayed payment should also be within a period of one year as stipulated under Section 11-A of the Act. Therefore, department has absolutely no jurisdiction to issue show cause notice after expiry of the period of limitation for interest on the delayed payment for the period from 2002-03 to 2005-06. Division Bench of Delhi High Court in the case of Kwality Ice Cream Company and another Vs. Union of India and others, W.P.(c) 14414-15/2006 decided on 18.1.2012 has also held that period of limitation, unless otherwise stipulated by the statute, which applies to a claim for the principal amount should also apply to the claim for interest thereon." A similar view has been taken by the Bombay High Court in Central Excise Ap .....

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