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of <h1>CESTAT Upholds Commissioner's Decision on Time-Barred Demands</h1> <h3>COMMISSIONER OF C. EX., BANGALORE Versus BANGALORE AUTOMATS</h3> COMMISSIONER OF C. EX., BANGALORE Versus BANGALORE AUTOMATS - 2007 (219) E.L.T. 684 (Tri. - Bang.) , 2009 (15) S.T.R. 522 (Tri. - Bang.) Revenue appeal against Commissioner (Appeals) order setting aside demand. Show cause notice dated 28-2-2004 sought demand pertaining to September 2002. Commissioner (Appeals) found the demands time-barred and held that a 'show cause notice cannot be issued merely for interest and penalty when duty has already been paid before issue of show cause notice,' relying on Ashok Leyland Ltd. v. Commissioner of Central Excise, Chennai [2003 (156) E.L.T. 995 (Tri. - Chennai)]. Commissioner (Appeals) concluded the Department either lost sight of the case or issued the notice casually and therefore set aside the show cause notice and the confirmation of demand. Revenue argued only interest and penalty should have been set aside because duty had been paid earlier, but the Tribunal found the Commissioner (Appeals) decision 'correct and legal,' that the cited precedent applied, and that there was no basis to partly uphold the original order. Appeal rejected.
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