2017 (3) TMI 1812 - SCH - Central Excise

Supreme Court 2017 Order: Delay Condoned, Notice Issued

The Supreme Court of India in 2017 (3) TMI 1812 - SC Order, after hearing the appellant's counsel, condoned the delay and issued notice. - 2017 (355) ... Invokation of extended period of limitation - Demand of duty alongwith interest and penalty - appellant procured certain inputs from 100% EOU - credit of duty availed in excess of additional duty leviable under Section 3 of the Customs Tariff Act equivalent to duty of excise specified in Clauses (i) (ii) (iii) (iv) (v) (vi) (via) of Rule 3(1) of CCR, 2004 is irregular - it was held by CESTAT that Though the method used for calculating the measure of such excise duty was also to include element of customs duties but the entire duty paid on the invoices will have to be considered as Central Excise duty paid under Section 3(1) of Central Excise Act. HELD THAT:- Issue Notice. The Supreme Court of India in 2017 (3) TMI 1812 - SC Order, with judges Mr. Ranjan Gogoi and Mr. Navin Sinha, heard the appellant's counsel, condoned delay, and issued notice.