2016 (10) TMI 72

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....ture of Filtration Equipments, Finner Tubes, Heat Exchangers etc., falling under CH 84 of CETA, 1985. On audit of the records of the appellant, it was noticed that they had entered into two separate contracts with M/s Essar Power Ltd, that is, for manufacture & supply of parts, components and secondly, for assembly/manufacture of Heat Exchangers on job work basis. It was noticed that even though the appellant had manufactured and cleared excisable goods on payment of duty of Rs. 1,21,06,867/-  in execution of the first contract but failed to discharge duty of Rs. 1,80,33,487/- on the second part of the part. Consequently, they paid the said duty between 9th July, 2008 and 31st Feb. 2009. A notice was issued to them on 25.11.2009 for re....

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....re, therefore, they were required to pay duty on the assembled Heat exchangers. Consequently, they have deposited the entire duty between 09.11.2009 to 31.3.2009. It is his contention that the show cause notice issued for recovery of interest is mostly barred by limitation being issued after one year from the payment of payment of duty therefore cannot be sustained. In support of his contention, the Ld Advocate referred to the decision of Hon'ble Delhi High Court in the case of Hindustan insecticides Ltd Vs CC - 2013(299)ELT.332 (Tri Del.) Further, he has submitted that no penalty under Rule 25 of the Central Excise Rules imposable as any of the ingredients of the said provision is not attracted in the present case. 5.The Ld AR for the R....