2013 (7) TMI 304

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....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 transferred to their subsidiary company. When the....

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....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 suppression of value and when it was pointed....

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....sp; (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) ELT 344 (Kar.) 5. The decision in the case of TVS Whirl....