9911796707
TMI Blog2014 (8) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- So far as applicability of limitations of one year is concerned, the judgment passed by Delhi High Court will have relevance and it, prima facie, conveys that the demand of interest has also to be issued within one year. However, it is seen from the Annexure to the show cause notice dt. 18.04.2013 that the demand period is from October 2007 to March 2012 and the periodical duty paying r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Shri D.K. Trivedi, Advocate appearing on behalf of the appellant argued that there was a delay in payment of periodical duty from the Cenvat Credit which was belatedly paid during the period July 2010 to March 2012. It was his case that there were sufficient balance in the Cenvat account of the applicant, therefore, no interest is demandable in the present proceedings. It was also his case tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , conveys that the demand of interest has also to be issued within one year. However, it is seen from the Annexure to the show cause notice dt. 18.04.2013 that the demand period is from October 2007 to March 2012 and the periodical duty paying returns in service tax matter are also required to be filed on half yearly basis. In view of the demand previsions the entire period is not beyond one year. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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