2018 (5) TMI 282

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e For Respondent (s): Shri J. Nagori, Authorised Representative Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed by the appellant against Order-in-Original No. 16/Demand/C.Ex/Commr./BRC-I/2013 dated 28.2.2013 passed by Commissioner of Central Excise & Customs, Vadodara. 3. Briefly stated facts of the case are that the appellant is a Public Sector Undertaking engaged....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....icides Ltd. Vs. Commissioner of Central Excise - 2013 (297) ELT 332 (Del). Further, he submits that in the impugned order, the learned Commissioner has categorically held that there was no suppression or mis-declaration. 5. Learned AR for the Revenue reiterates the findings of the learned Commissioner. He submits that in view of the judgment of Hon'ble Allahabad High Court in the case of AP....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng of the aforesaid paragraph would show that in the said case notice of payment for interest was issued after four years and it was held that it was beyond a reasonable period and the department could recover the amount from the Assessing Officer, who had not taken steps for four years and not from the respondent-assessee therein. The finding of the Supreme Court on interpreting the applicable Ac....