https://www.taxtmi.com/caselaws?id=359640 The Tribunal held that the demand of interest was time-barred as Section 11AC was not applicable and the elements for extended period demand were not met. The matter was remanded for further adjudication on the penalty issue under Rule 15 (1) of Cenvat Credit Rules, 2004. The demand of interest was set aside, and the appellant was granted the opportunity to defend their case on the penalty issue before the Commissioner. en-us Tue, 27 Mar 2018 00:00:00 +0530 Fri, 06 Mar 2020 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359640 The Tribunal held that the demand of interest was time-barred as Section 11AC was not applicable and the elements for extended period demand were not met. The matter was remanded for further adjudication on the penalty issue under Rule 15 (1) of Cenvat Credit Rules, 2004. The demand of interest was set aside, and the appellant was granted the opportunity to defend their case on the penalty issue before the Commissioner. Case-Laws Central Excise Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359640