2011 (7) TMI 624

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent Per M. V. Ravindran: This appeal is directed against order in appeal No. 113-114(RKS)-CE/JPR-I/2008 dated 6.6.2008. The issue involved in this case is regarding interest on differential duty paid on issue of supplementary invoices. 2. The learned Counsel submits that demand of interest on differential duty on supplementary invoice raised during the period 2003-04, 2004-05 and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of the submissions made by both sides, I find that issue involved in this case is regarding interest paid on differential duty paid on issue of supplementary invoices beyond the period of limitation for invoking the extended period. The show cause notices do not indicate the reason for doing so. As correctly pointed out by the learned Counsel that in case of KEC International (supra), this Bench....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....however, is sought to be controverted on behalf of the respondent while submitted that the returns did not disclose as to whether the payment of differential duty was in relation to the products which were cleared immediately prior to the filing of the returns or it related to the products which were cleared much prior to the filing of the returns. Various other aspects are also sought to be point....