CESTAT waives pre-deposit, allows appeal on interest limitation for differential duty

The Appellate Tribunal CESTAT, New Delhi waived pre-deposit and allowed the appeal on limitation regarding interest on differential duty paid after goods clearance. The demand for interest was deemed time-barred as the show cause notice was issued after the payment of differential duty.

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The Appellate Tribunal CESTAT, New Delhi waived pre-deposit and took up the appeal for final disposal. The issue was about interest on differential duty paid after goods clearance, settled in favor of Revenue by the Supreme Court. The demand for interest was time-barred as the show cause notice was issued after the payment of differential duty. The appeal was allowed on limitation, and the stay petition was disposed of.

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