2019 (8) TMI 961

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....or our consideration. (i) Whether, in the facts and the circumstances of the case and in law, was the Tribunal justified in holding that the Revenue's demand of interest is time-barred, as prescribed in Section 11A of the Central Excise Act, 1944, without examining Explanation 2 to subsection (2B) of Section 11A of the Central Excise Act, 1944, which has been inserted by the Amendment through Act No.14/2001 with effect from 11/05/2001 ? 2. The brief facts leading to this appeal are as under; (a) The respondent is engaged in the manufacture of Aluminum Conductors (goods). The respondent paid duty on clearance of the goods under the cover of invoice. However, thereafter, supplementary invoices were issued in respect o....

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....being barred by limitation. However, without dealing with the above issue, the Assistant Commissioner of Central Excise confirmed both the show cause notices by order dated 26/02/2010 on the ground that interest is payable in view of the clear language of explanation 2 of subsection 2B to Section 11A of the Apex Court. Reliance was also placed upon the decision of the Apex Court in Commissioner of Central Excise, Pune V/s. S.K.F. (I) Ltd. 239 ELT 385 on the merits of the interest being payable. (d) Being aggrieved, the respondent preferred an appeal to the Commissioner (Appeals). However, the appeal was dismissed by order dated 11/08/2010 after holding that no issue of limitation on account of interest can arise, when the duty is p....