https://www.taxtmi.com/caselaws?id=237149 The Tribunal ruled in favor of the appellant in the case concerning liability to discharge interest on duty for non-intended use of Naphtha. The show cause notice for interest issued beyond one year was deemed time-barred without any allegation of willful suppression of facts. The Tribunal set aside the interest demand, emphasizing that such demands must be made within a reasonable period not exceeding one year. The decision underscored the importance of aligning the period of demanding interest with that of the principal amount to ensure fairness and compliance with legal provisions. en-us Thu, 17 Jan 2013 00:00:00 +0530 Thu, 19 Sep 2013 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237149 The Tribunal ruled in favor of the appellant in the case concerning liability to discharge interest on duty for non-intended use of Naphtha. The show cause notice for interest issued beyond one year was deemed time-barred without any allegation of willful suppression of facts. The Tribunal set aside the interest demand, emphasizing that such demands must be made within a reasonable period not exceeding one year. The decision underscored the importance of aligning the period of demanding interest with that of the principal amount to ensure fairness and compliance with legal provisions. Case-Laws Central Excise Thu, 17 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237149