https://www.taxtmi.com/caselaws?id=760205 CESTAT NEW DELHI upheld Revenue's demand for short payment under Rule 6(3A) of CCR, 2004 within normal limitation period but rejected interest and penalty. The case involved interpretation of exempted goods under Notification 12/2012-CE for Rule 6(3A) calculations. Court held that amended limitation applies to proceedings initiated after amendment regardless of when cause of action arose, provided original limitation hadn't lapsed. Since appellant chose Rule 6(3A) option voluntarily, dispute was only regarding calculation method. Explanation III to Rule 6 provides recovery mechanism for short payments but doesn't authorize interest or penalty imposition. en-us Mon, 07 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:13:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760205 CESTAT NEW DELHI upheld Revenue's demand for short payment under Rule 6(3A) of CCR, 2004 within normal limitation period but rejected interest and penalty. The case involved interpretation of exempted goods under Notification 12/2012-CE for Rule 6(3A) calculations. Court held that amended limitation applies to proceedings initiated after amendment regardless of when cause of action arose, provided original limitation hadn't lapsed. Since appellant chose Rule 6(3A) option voluntarily, dispute was only regarding calculation method. Explanation III to Rule 6 provides recovery mechanism for short payments but doesn't authorize interest or penalty imposition. Case-Laws Central Excise Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760205