Interest on demands made by the appellant during investigation - ...

Tribunal Rules Section 11B Inapplicable: Appellant's Deposits Not Considered Duty, Time Bar Not Applicable.

July 13, 2022

Case Laws     Central Excise     AT

Interest on demands made by the appellant during investigation - any deposits made if have not been confirmed as duty the time bar of Section 11B of Central Excise Act cannot be invoked. It stands clear that the amount in question was not the amount of duty after the Tribunal set aside the duty liability of the appellant. Hence, it is held that section 11 B is not applicable to such deposits. - AT

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