2018 (6) TMI 987

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....rder no. A/91408/17 dated 05.12.2017. 2. It has been argued the appellants had given evidence that the said credit was not utilised by them but still the demand of interest was upheld. It has been argued the evidence given by the appellant was sufficient to establish that the credit was not utilised. It is seen that the cenvat credit earned in any month can be utilised only in the next month. Thu....

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....tion 11AC is not sustainable on the ground that the ingredients of fraud, suppression or misstatement in the instant case. The appellants have relied on the decision of Hon'ble High Court of Delhi in Kwality Ice Cream Co. Vs. UOI 2012 (27) STR 8 (Del) wherein it has been held that the demand of interest is also required to be made within the limitation prescribed for the demand. In these circu....