9911796707
TMI Blog2022 (3) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... moto paid the differential duty upon raising of the supplementary invoice. Extended period of limitation - HELD THAT:- The benefit of extended period of limitation is not available to Revenue in the present matters, there being no element of fraud, mis-statement or contumacious conduct on the part of the appellant. Thus, the demand of interest is hit by limitation. Appeal allowed - decided in favor of appellant. - Excise Appeal No.742 of 2008 –SM with Excise Appeal No.2584-2585 of 2010 –SM - FINAL ORDER Nos.50246-50248/2022 - Dated:- 15-3-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Alok Kothari, Advocate for the appellant Shri Pradeep Gupta, Authorised Representative for the respondent ORDER The issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty including cess against the price variation bills regularised for the goods cleared in the past on payment of duty. The Revenue issued show cause notices, as mentioned in the aforementioned tables. As the appellants had not paid the amount of interest for the period from the date of original invoice till the date of payment of differential duty, upon raising of the price variation bills/ supplementary invoices, show cause notice was issued demanding amount of interest under Section 11 AB read with Section 11 A(2B) of the Act and further penalty was also proposed. 4. Show cause notice was adjudicated on contest by the ld. Commissioner, who confirmed the proposed demand of interest and also penalty of ₹ 5,000/- under Rule 27 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of original invoice, under the fact that the appellant have suo moto paid the differential duty upon raising of the supplementary invoice. The Hon ble High Court framed the following question of laws Whether the Tribunal fell into error in holding that for recovery of interest on account of retrospective revision of the prices, the extended period of limitation under Section 11 A could be invoked vis- -vis interest especially in view of the decision of the Hon ble Supreme Court in Commissioner Vs. T.V.S. Whirlpool Ltd. -2010 (119) ELT A-177 (SC). The Hon ble High Court observed that failure to pay interest under Section 11 AB is also treated as short payment of duty. The Hon ble High Court further took notice that the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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