TaxTMI 
TaxTMI 
2012 (10) TMI 70
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....60/- demanded thereon is time barred. Therefore, not only stay application may be allowed but also the appeal shall succeed. To submits so, he says that Apex Court has prescribed limitation in terms of para 13 of the judgment in the case of Collector of Central Excise, Jaipur v. Raghuvar (India) Ltd. reported in 2000 (118) E.L.T. 311 (S.C.). So also he relies on the decision of Tribunal in KEC International Ltd. v. C.C.E., Jaipur reported in 2010 (262) E.L.T. 588 (Tri.-Del.). According to him when the show cause notice was issued on 7-1-2010 for the years 2005-06, 2006-07, 2007-08 and 2008-09, there shall be no recovery of interest on the supplementary invoices. 2. On the other hand ld. DR relies on the decision of the Apex Court in....
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....E., Jaipur v. Ragbhuvar (India) Ltd., 2000 (118) E.L.T. 311 (S.C.) held that :- 13. Any law or stipulation prescribing a period of limitation to do or not to do a thing after the "expiry of period so stipulated has the consequence of creation and destruction of rights and, therefore, must be specifically enacted and prescribed therefor. It is not for the Courts to import any specific period of limitation by implication, where there is really none, though Courts may always hold when any such exercise of power had the effect of disturbing rights of a citizen that it should be exercised within a reasonable period. Section 11A is not an omnibus provision which provides any period of limitation for all or any and every kind of action to ....
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....arned by him is pointed out, and the manufacturer is only directed to reverse the credit so wrongly and undeservedly made by readjustment and if need be, to recover the amount equivalent to such credit wrongly availed of and disallowed by the proper officer. The recovery of credit availed of and utilized in utter breach of the faith and mutual trust and confidence which is the raison d'etre for the proper and successful working of the Modvat scheme and that too in gross violation of the mandatory requirements necessarily to be fulfilled before ever claiming or availing of such benefits cannot be said to be the same as the demand for payment to be made under Section 11A of the Act of any excise duty not levied or paid or has been short-levie....
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....levy is barred by limitation interest automatically ceases to be recovered. When levy is not time barred, interest follows. Therefore, Section 11AB not being subject to sub-section (1) of Section 11A, appellant's preposition that levy of interest is time-barred is inconceivable. There is also no time limit pre- scribed either in sub-section (2) or sub-section 2B of the Section 11A of the Act. Once there is duty paid on supplementary invoices, the appellant is legally bound for interest which is an automatic consequence. Limitation is not prescribed under sub-section (1) of Section 11A of Central Excise Act, 1944 in respect of levy of interest while that section has its own independent existence for realization of duty. Interest is a consequ....