2014 (11) TMI 497

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....M/s. Jai Bharat Maruti Lmited v. Commissioner of Central Excise, Delhi III, Vanijya Nikunj, Udyog Vihar, Phase-Gurgaon (Haryana). 3. Notice of the application was issued to the learned counsel for the respondent on 8-1-2014. Mr. Sukhdev Sharma, Advocate appears. 4. At the joint request of learned counsel for the parties, the main appeal is taken up today for hearing. 5. The assessee has preferred this appeal under Section 35G of the Central Excise Act, 1944 (in short, "the Act") for setting aside the final order dated 20-7-2012, Annexure A.1 in Appeal No. E-325 of 2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, (in short, "the Tribunal') [2012 (286) E.L.T. 208 (Tri.-Del.)] claiming f....

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.... ought not to have taken into account the fact that there was no provisional assessment and the final determination of price and assessable value and payment of duty thereon had already taken place and the question of charging interest years after such differential duty had already been paid does not arise? (vi)   Whether on the facts and in the circumstances of the case, the Tribunal ought not to have been guided by the basic principle that even in cases where there is no specific time-limit prescribed by the statute for issue of notice or for recovery of any sum due, the notice as well as action/order must be within a reasonable time-limit as held by the Supreme Court in State of Punjab v. Bhatinda District Coop Milk Producer....

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....for levy of duty or interest and thereby passing the impugned order to make out a new case against the assessee which the revenue did not and for this reason also, the impugned order is liable to be vacated? (x)     Whether on the facts and in the circumstances of the case, the Tribunal being a final fact finding body at the appellate stage could not have functioned as original authority to give its own findings of fact without records and documents of the revenue placed before it and when no such finding had been given by the original authority, thereby causing grave injustice/prejudice to the appellant for which the impugned order is unsustainable? (xi)   Whether on the facts and in the circumstances of....

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.... the demand of interest was raised in some cases within the normal period of one year which the assessee accepted and paid under protest while in other cases where extended period of limitation had been invoked to raise the demand for interest, the assessee agitated the same in appeal before the Tribunal even though the amount had to be paid under protest because of coercive action or recovery from the revenue, which had been dismissed by the Tribunal. After considering the matter, the Additional Commissioner of Central Excise passed order dated 30-10-2009, Annexure A.6 confirming the demands of interest as per show cause notices. Against the said order, the appellant filed appeal before the Commissioner of Central Excise (Appeals) Gurgaon ....

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....ion of India and others (supra) was followed by the Punjab and Haryana High Court in Commissioner, Central Excise Commissionerate v. VKN Industries Private Limited (CEA No. 67/2011 (O&M), decided on 17-4-2012), by holding as follows :- "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 of show cause notice for interest on the delayed payment should also be within a period of one year as stipulated under Section 11-A of the Act. Therefore, department has absolutely no jurisdiction to issue show cause notice after expiry of the period of limitation for interest on the d....