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Central Excise - Highlights / Catch Notes

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Demand of Interest - Commissioner (Appeals) has erroneously set ...


Interest Demand Nullified by Commissioner (Appeals) from 1983 to 1997 Based on OIO 9/97 Deemed Erroneous.

March 13, 2023

Case Laws     Central Excise     AT

Demand of Interest - Commissioner (Appeals) has erroneously set aside the demand from 30.12.1983 to 31.03.1997 on the basis of OIO 9/97. - There is no ground raised in the Cross Objections with regard to the demand of interest. The respondent cannot claim a relief in an appeal filed by the Department. It is made clear that respondent is liable to pay interest on all balance duty demand on packing chares and PME if not paid by them. - AT

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