2014 (3) TMI 743

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent. ORDER Appellant was raising supplementary invoices and collecting differential amount due to them on the goods and as and when such supplementary invoices were raised, additional Central Excise duty was also collected and paid to the department from time to time. In the impugned proceedings, the amount paid by the appellant during the period from 2004-2008 towards differential ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Chennai - 2010 (261) E.L.T. 375 (Tri.-Chennai) wherein a view was taken that for demanding interest also limitation under Section 11A will be applicable and therefore, if the suppression, fraud, mis-declaration, etc., are not proved, interest also cannot be demanded. Since at present the issue is only on pre-deposit and stay, the decisions cited by the learned consultant in the case of Ucal Fuel....