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TMI Blog2015 (9) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... argued that appellant is engaged in the manufacture of both dutiable and exempted goods and was also availing the benefit credit on inputs under Cenvat Credit Rules 2004 [CCR]. That appellant was excercising option as per Rule 6(3A)(b) of CCR as separated accounts for input Furnace Oil, used in the manufacture of exempted and dutiable final products, were not maintained. That at the end of the financial year appellant worked out the consumption of input Furnace Oil used in the manufacture of exempted goods and reversed proportionate Cenvat Credit of Rs. 18,41,260/- in the months of June 2009 and June 2010 for the years 2008-2009 and 2009-2010 respectively. That a SCN Dated 19/07/2011 was issued for Rs. 3,44,207 to the appellant under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments were not made by the appellant and payment of interest has been correctly confirmed as per the findings of first appellate authority given in para - 9 and 10 of OIA Dated 10/01/2013. Regarding time barred nature of demand of interest it was argued by the learned Authorised Representative that no time limit has been presented demanding interest under Section 11AB of the Central Excise Act 1944. 4) Heard both sides and perused the case records. The issue involved in the present appeal is whether interest is payable by the appellant under Central Excise Law when a monthly payment prescribed is not paid by the appellant, but entire payment of a Financial Year is paid subsequently within the specified due date under Rule-6(3A) of CCR. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pto 30/03/2011) or Section 11 AA of the Central Excise Act 1944. I find no reason to interfere with the order of the first appellant authority on merits and appeal to that extent is rejected.
5) So far as demand being time barred is concerned, it is observed that no findings have been given by both the lower authorities when this point was agitated in appellants prayers before the lower authorities. The issue of time barred is thus remanded to the Adjudicating Authority to decide the same in denavo consideration in the light of relied upon Case Laws and by affording a personal hearing to the appellant to explain their case.
6) Appeal filed by the appellant is allowed by way of remand only to the extent indicated in para-5 above. X X X X Extracts X X X X X X X X Extracts X X X X
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