2017 (8) TMI 1097

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.... Devender Singh The appellant is in appeal against the impugned order. 2. The brief facts of the case are that the appellant is the manufacturer of Bulk Drugs. After the close of accounting years [January, 2007 to December, 2007 and January 2008 to December, 2008], the appellant on the basis of their cost audit calculated the assessable value in respect of some of the bulk drugs transferred ....

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....of the adjudicating authority was upheld by the Ld. Commissioner (Appeals). Aggrieved from the same, the appellant is before this Tribunal. 3. Ld. Advocate for the appellant submits that the demand is barred by time as no extended period has been invoked in the show cause notice nor was there any allegation in show cause notice qua the same. In this regard, he relied upon the following case law....

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....nted out that since it was a case of delayed payment of the duty, the interest was payable by the appellant. 5. Heard the parties and perused the records. 6. I find that the Department has issued two show cause notice dt. 22.04.2010 and 20.09.2010 for interest on the differential duty voluntarily paid by the appellant on their own. Both the show cause notices have been issued beyond the peri....

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....r interest on the delayed payment should also be within a period of one year as stipulated under Section 11A 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 delayed payment for the period from 2002-03 to 2005-06. Division Bench of Delhi High Court in the case of Kwality Ice Cream Company and An....