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Central Excise - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Interest is demanded on account of delayed payment of duty - ...

Case Laws     Central Excise

May 29, 2021

Interest is demanded on account of delayed payment of duty - Period of limitation - As it was in the knowledge of the Revenue that the appellant has not paid the interest very well in January-February 2012 despite direction, but no show cause notice was issued to the appellant within one year from the said period. In these circumstances, the show cause notice issued on 03.09.2015 is barred by limitation. - AT

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