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TMI Blog2018 (5) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation without invoking the extended period - appeal allowed in part. - E/11629/2013-DB - A/10333/2018 - Dated:- 12-2-2018 - Dr. D. M. Misra, Member (Judicial) and Mr. Raju, Member (Technical) For Appellant (s): Shri Willingdon Christian, Advocate For Respondent (s): Shri J. Nagori, Authorised Representative Per: Dr. D. M. Misra Heard both sides. 2. This is an appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid during the relevant period voluntarily and the show-cause notice demanding interest had been issued invoking the extended period of limitation, therefore, not sustainable in law in view of the judgment of Hon'ble High Court of Delhi in the case of Hindustan Insecticides Ltd. Vs. Commissioner of Central Excise - 2013 (297) ELT 332 (Del). Further, he submits that in the impugned order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra), wherein differential duty was paid on revision of the value, however, no interest was paid. After analysing the principles of law laid down in this regard by the Hon'ble Apex Court, the Hon'ble Delhi High Court observed as follows: - 14. A reading of the aforesaid paragraph would show that in the said case notice of payment for interest was issued after four years and it was hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat Narmada Fertilizers Company Limited (supra). These judgments have relied upon the decision of the Supreme Court approving the view of the Tribunal in TVS Whirlpool Limited (supra) wherein pari materia provisions of the Customs Act were considered. This being a distinguishing feature, we feel that the appellant is entitled to succeed in the present appeals. The question of law is according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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