2017 (9) TMI 1053

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..... escribed under Section 11A of CEA, 1944 for recovery of interest on the credit without allegation of suppression, mis-declaration etc. - demand of interest do not sustain - appeal allowed - decided in favor of appellant. - Central Excise Appeal No.10737 to 10739 of 2015-SM - Final Order No. A/11802 to 11804/2017 - Dated:- 14-8-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri Anand Na .....

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..... he Hon ble Delhi High Court in the case of Hindustan Insecticides Ltd. vs. C.C.E., LTU - 2013 (297) ELT 332(Del.). 3. Ld. A.R. for the Respondent-Revenue reiterates the finding of the ld. Commissioner (Appeals). 4. I find that the appellant had reversed the credit on 18.6.2010 and demand notices were issued on 13/19-7-2011 which is beyond the period of limitation as prescribed under Sec .....

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..... able for the reason that payment of interest is to be made under Section 11A and, therefore, the period of limitation prescribed therein would equally apply as has been held by the Delhi High Court in the case of Kwality Ice Cream Company (supra), Punjab and Haryana High Court in the case of M/s. VAE VKN Industries Private Limited (supra) and Gujarat High Court in Gujarat Narmada Fertilizers Compa .....

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