https://www.taxtmi.com/caselaws?id=265391 A claim for interest on delayed excise duty payment, where the relevant facts were already reflected in statutory returns and known to the department, was treated as subject to the one-year limitation period under section 11A of the Central Excise Act, 1944. Applying its earlier identical ruling, the Court held that a notice issued after expiry of that period could not be sustained, and the department lacked jurisdiction to raise the demand once limitation had run. The demand for interest was therefore barred by limitation, with the question of law decided in favour of the assessee. en-us Fri, 31 Jan 2014 00:00:00 +0530 Tue, 29 Sep 2015 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265391 A claim for interest on delayed excise duty payment, where the relevant facts were already reflected in statutory returns and known to the department, was treated as subject to the one-year limitation period under section 11A of the Central Excise Act, 1944. Applying its earlier identical ruling, the Court held that a notice issued after expiry of that period could not be sustained, and the department lacked jurisdiction to raise the demand once limitation had run. The demand for interest was therefore barred by limitation, with the question of law decided in favour of the assessee. Case-Laws Central Excise Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265391