2017 (8) TMI 1035

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....), for the Respondent. ORDER It is the submission on behalf of the appellant that period of limitation as applicable to the principal demand of duty is also equally applicable to claim of interest by Revenue. Ld. Counsel says that this proposition of law has been laid down by the Apex Court in the case of Commissioner v. T.V.S. Whirpool Ltd. - 2000 (119) E.L.T. A177 (S.C.) while dismissing the a....

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....tion shall be unending. Therefore, that should be interpreted in a sense to bring an end to the litigation. The three judges of the Hon'ble Supreme Court's judgment relied upon by counsel in the case of Commissioner v. T.V.S. Whirlpool Ltd. (supra) has held that limitation applicable to the claim for the principal amount should also apply to the claim for interest thereon. Therefore Revenue has no....