https://www.taxtmi.com/caselaws?id=753519 The CESTAT Mumbai set aside a differential Central Excise duty demand under Section 11A(4) of the Central Excise Act, 1944. The appellant had paid duty on intermediate goods based on available records at clearance, then paid differential duty with interest after obtaining CAS-4 certificates showing actual costs. The Tribunal found the demand unsustainable as the appellant had informed the department of their practice and paid all dues with interest. The extended period of limitation was held inapplicable for inter-unit clearances, citing precedent. Penalties under Section 11AC(1)(a) and Rule 25(1)(a) were also set aside. Appeal allowed. en-us Mon, 03 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 08:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753519 The CESTAT Mumbai set aside a differential Central Excise duty demand under Section 11A(4) of the Central Excise Act, 1944. The appellant had paid duty on intermediate goods based on available records at clearance, then paid differential duty with interest after obtaining CAS-4 certificates showing actual costs. The Tribunal found the demand unsustainable as the appellant had informed the department of their practice and paid all dues with interest. The extended period of limitation was held inapplicable for inter-unit clearances, citing precedent. Penalties under Section 11AC(1)(a) and Rule 25(1)(a) were also set aside. Appeal allowed. Case-Laws Central Excise Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753519