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TMI Blog2018 (11) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of central excise duty is the clearance of goods. Therefore, even though the agreement or TNEB certificate included the central excise duty, the liability to pay the duty arises only at the time of clearance of goods / poles - demand of Interest is unsustainable - appeal allowed - decided in favor of appellant. - Appeal No. E/41095/2018 - Final Order No. 42784/2018 - Dated:- 7-11-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand of interest. Aggrieved, the appellant filed appeal before Commissioner (Appeals) who upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri M.N. Bharathi submitted that the taxable event in the case of central excise duty is the clearance of goods. In the present case, the appellant has paid central excise duty whenever the goods have been cleared. The case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods / poles. Therefore, there is delay in payment of duty and the demand of interest is legal and proper. 4. Heard both sides. 5. After hearing both sides, I find that the only issue that arises for consideration is whether the appellant is liable to pay interest on the central excise duty paid by them for the goods cleared for the period July 2013 to October 2015. The demand of inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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