https://www.taxtmi.com/caselaws?id=208752 HC quashed the default notices and demand letters seeking interest on a previously paid duty, holding the limitation period for interest follows that for the principal demand. Absent fraud, concealment or misstatement, the one-year limitation under the relevant provision applies to both duty and interest; the five-year proviso is inapplicable. Consequently the delayed demands for differential duty interest were barred by limitation and the challenge succeeded in favour of the assessee. en-us Wed, 18 Jan 2012 00:00:00 +0530 Tue, 19 Aug 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208752 HC quashed the default notices and demand letters seeking interest on a previously paid duty, holding the limitation period for interest follows that for the principal demand. Absent fraud, concealment or misstatement, the one-year limitation under the relevant provision applies to both duty and interest; the five-year proviso is inapplicable. Consequently the delayed demands for differential duty interest were barred by limitation and the challenge succeeded in favour of the assessee. Case-Laws Central Excise Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208752