TaxTMI 
TaxTMI 
2013 (10) TMI 665
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.... appellant are manufacturers of automobile parts. Earlier, the appellant were maintaining the account of their cenvat credit availed inputs and of finished products on Tally System. However, from April, 2010, they started change over to Oracle based ERP System. With effect from July, 2010, they started maintaining their accounts on ERP System. During the transition period from April, 2010 to July,....
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....dated 17.11.2011 reported this to the Department. The department subsequently issued a show cause notice demanding interest on the wrongly availed cenvat credit and also for imposition of penalty. The show cause notice was issued on 7.3.2012. The show cause notice was adjudicated by the Commissioner vide order-in-original dated 5.3.2013 by which the Commissioner confirmed the interest demand of Rs....
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.... notice was issued on 7.3.2012 and, therefore, the same is time barred, as in terms of the judgement of Hon’ble Delhi High Court in the case of Hindustan Insecticides Ltd. (supra) reported in 2012 (286) ELT 208 (Tribunal-Delhi), the demand of interest on duty is subject to limitation period prescribed in Section 11A and hence, the demand having been issued beyond period of one year from the rele....
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....the case of Hindustan Insecticides Ltd. (supra) was much longer. He, therefore, pleaded that this is not the case for waiver. 5. I have considered the submissions from both the sides and perused the records. 6. As regards the question of limitation, there is no dispute that the show cause notice was issued for recovery of interest after expiry of one year from the relevant date. The point of dis....