https://www.taxtmi.com/caselaws?id=237575 The Court dismissed the appeal under Section 35-G of the Central Excise Act, 1944, challenging the order of the Customs, Excise and Services Tax Appellate Tribunal. The dispute involved interest on delayed duty payments for the period from 2002-03 to 2005-06. The Court held that the show cause notice issued for interest recovery was time-barred as it exceeded the one-year limitation period under Section 11-A of the Act. Emphasizing adherence to statutory limitation periods, the Court affirmed that the department lacked authority to issue a notice for interest on delayed payment beyond the specified limitation period. en-us Tue, 17 Apr 2012 00:00:00 +0530 Thu, 01 Oct 2015 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237575 The Court dismissed the appeal under Section 35-G of the Central Excise Act, 1944, challenging the order of the Customs, Excise and Services Tax Appellate Tribunal. The dispute involved interest on delayed duty payments for the period from 2002-03 to 2005-06. The Court held that the show cause notice issued for interest recovery was time-barred as it exceeded the one-year limitation period under Section 11-A of the Act. Emphasizing adherence to statutory limitation periods, the Court affirmed that the department lacked authority to issue a notice for interest on delayed payment beyond the specified limitation period. Case-Laws Central Excise Tue, 17 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237575