2009 (10) TMI 805

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant. Shri R.K. Verma, DR, for the Respondent. ORDER Heard at length learned Advocate for the appellants and learned DR for the respondent. The short point which is sought to be raised in the matter relates to bar of limitation for recovery of interest amount payable in terms of Sub-section (2B) of Section 11A and 11AB of Central Excise Act, 1944 in relation to the differential amou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ked the extended period of limitation. She further submitted that though the provisions of law comprised under Section 11AB do not specifically provide any period of limitation for recovery of interest, considering the basic principle of law that the period of limitation which applies to the claim in relation to the principal amount would obviously apply to the claim in relation to the interest on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... show cause notice, it was clearly stated that the necessary details for issuance of the show cause notice were revealed under letter dated 26-12-07 by the appellants, there is no question of bar of limitation as such. There is no justification to interfere in the impugned order passed by the lower authorities. 4.  The point of limitation is never a pure question of law. It is always a mix....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., we find that the contention of the assessee regarding the bar of limitation needs to be addressed to by the adjudicating authority. The demand in question is for an amount of Rs. 15,61,196/-. It is also sought to be contended that the fact that the appellants was required to pay differential duty in pursuance of the issuance of supplementary invoices was revealed to the Department from time to t....