2013 (7) TMI 304

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..... 2. The appellants are manufacturers of excisable goods and they were selling or transferring some excisable goods to M/s. Renowed Products Ltd., a subsidiary company of the appellant. During the audit of the books of company for the period 2007 - 08 conducted by Revenue, it was found that they had not adopted the correct value for payment of excise duty for excisable goods so sold or transfer....

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....- 2001 (119) ELT A177 (SC) holding that it is only reasonable that the period of limitation that applies to a claim for the principal amount should also apply to the claim for interest thereon. His claim is that in this case no suppression has been invoked in the show-cause notice demanding interest. 4. On the other hand, the learned AR submits that the short-payment of duty has happened due to....

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....elies on the following decisions:-    (a) Areva T&D India Ltd. Vs. CCE - 2012 (278) ELT 378    (b) CCE Vs. Kenna Metal Widia (India ) Ltd. - 2012 (280) ELT 381 (Kar.)    (c) CCE, Apollo Tyres Ltd. - 2012 (281) ELT 370 (Ker.)    (d) CCE Vs. International Auto Ltd. - 2010 (250) ELT 3 (SC)    (e) CCE Vs. Presscom Products - 2011 (268) E....