2017 (6) TMI 426

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....them. The details of all the three appeals are given herein below: Appeal No. Period Demand Notice No. & Date Interest demanded E/23507/2014 January 04 to January 07 No.01/2010 dt. 8.3.2010 Rs.6,17,088/- E/23508/2014 May 07 to March 09 No.01/2009 dt. 14.12.2009 Rs.10,03,757/- E/23509/2014 March 07 to May 07 No.02/2011 dt 23.5.2011 Rs. 4,63,257/- Since the issue involved in all the three appeals is identical, therefore all the three appeals are being disposed of by the present appeal. 2. Briefly the facts of the case are that the appellant is a manufacturing unit fully owned by Government of Kerala and are engaged in the manufacture of electric meters falling under subheading 900283010 of Central Excise Tariff Act, 1985. Th....

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....a Ltd. reported in 2009-TIOL-82. 3. Heard both the parties and perused the material on record. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the material on record and without issuing the show-cause notice. He further submitted that the demand of interest contained in three demand orders is time barred. He also submitted that the price escalation was ordered as per the Government decision and immediately on receipt of the additional payment as a result of price escalation order, appellant paid differential duty and there is no allegation in the demand notice about any suppression of fact, wilful mis- statement, fraud, collusion on the part o....