2013 (10) TMI 30

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....Appellant : Mr. Kamal Sehgal, Advocate For the Respondent : Mr. Rajiv Sharma, Advocate ORDER Alok Singh, J. CM No.5977-CII of 2012 Allowed as prayed for. CM No.5978-CII of 2012 Counter affidavit is taken on record. CM is allowed. CEA No.67 of 2011 1. Present appeal is filed under Section 35-G of the Central Excise Act, 1944 (for short 'the Act') assailing the order 18....

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....al 30,76,085 9,72,377   3. Learned Tribunal has observed that assessee has paid the differential duty on supplementary invoices regularly and has shown the same in their ER-I returns, which were filed regularly before the department and entire record is available in the record. Therefore, show cause notice issued on 7.5.2007 for realization of the interest for the period from 2002....

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....ter one year in view of Section 11-A(a) of the Act, there would be no question of issuing notice for the recovery of the interest on the duty so levied after expiry of limitation 6. There is no dispute that assessee has paid the differential duty on supplementary invoices regularly and has shown the same in the ER-I returns, which were filed regularly before the department, therefore, issuance ....