https://www.taxtmi.com/caselaws?id=237900 The High Court allowed the appeal challenging the Customs, Excise & Service Tax Appellate Tribunal's order. It determined that the demand for interest was time-barred due to the application of the period of limitation under Section 11-A of the Central Excise Act, 1944. The court aligned with precedents and held that the jurisdiction to issue a show cause notice for interest should be within a year. Referencing various High Court judgments, the court ruled in favor of the appellant, setting aside the impugned order and allowing the appeal based on the Hindustan Insecticides Ltd. case. en-us Thu, 12 Sep 2013 00:00:00 +0530 Wed, 19 Nov 2014 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237900 The High Court allowed the appeal challenging the Customs, Excise & Service Tax Appellate Tribunal's order. It determined that the demand for interest was time-barred due to the application of the period of limitation under Section 11-A of the Central Excise Act, 1944. The court aligned with precedents and held that the jurisdiction to issue a show cause notice for interest should be within a year. Referencing various High Court judgments, the court ruled in favor of the appellant, setting aside the impugned order and allowing the appeal based on the Hindustan Insecticides Ltd. case. Case-Laws Central Excise Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237900