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Central Excise - Highlights / Catch Notes

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Interest on differential duty by invoking extended period of ...


Interest Demand on Differential Duty Overturned; Extended Limitation Period Unjustified; Case Remanded for Re-Quantification.

October 31, 2023

Case Laws     Central Excise     AT

Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by invoking the extended period of limitation is not justified and the same is set aside by remanding the matter to the Original authority to re-quantify the demand only for the normal period - AT

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