Appeal allowed due to interest demand on duty paid for supplementary invoices

The appeal was filed against Order-in-Appeal No. SKSS/133/Vapi/2010, dated 11-8-2010. The issue revolved around the demand of interest on duty paid by the appellant for supplementary invoices issued during the financial year 2005-2006. The show cause notices did not allege any suppression or misstatement by the assessee. Previously, in a similar case involving the same assessee, the Tribunal had ruled that demand for interest beyond the period of one year as prescribed under Section 11A of the Central Excise Act, 1944, could not be upheld. The current Bench found no reason to deviate from this precedent and set aside the impugned order, allowing the appeal with consequential relief.

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Issues involved: Liability of interest on supplementary invoices issued during the financial year 2005-2006 without alleging suppression/misstatement.

Summary:
The appeal was filed against Order-in-Appeal No. SKSS/133/Vapi/2010, dated 11-8-2010. The issue revolved around the demand of interest on duty paid by the appellant for supplementary invoices issued during the financial year 2005-2006. The show cause notices did not allege any suppression or misstatement by the assessee. Previously, in a similar case involving the same assessee, the Tribunal had ruled that demand for interest beyond the period of one year as prescribed under Section 11A of the Central Excise Act, 1944, could not be upheld. The current Bench found no reason to deviate from this precedent and set aside the impugned order, allowing the appeal with consequential relief.

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