2021 (5) TMI 907

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....he case are that the appellant cleared the goods during the period 2008-09 and 2010-11. Later on, on revision of the price, the differential duty was paid by the appellant but no interest was paid. An audit was conducted in the year 2012. An objection was raised directing to the appellant to pay the interest but no interest was paid. Later on, on 03.09.2015, a show cause notice was issued to the appellant for demanding interest on delayed payment of differential duty on supplementary invoices by the appellant by invoking the extended period of limitation. The matter was adjudicated. The demand of interest was confirmed and penalty under Rule 25 of the Central Excise Rules, 2002 was also imposed. Against the said order, the appellant is befo....

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....e, the appellant was required to pay interest as the day on which they failed to make the payment. To support his contention, he relied on the decision of this Tribunal in the case of Lakhan Singh & Co. vs. CCE, Jaipur - 2016 (46) STR 297 (Tri. Delhi) to say that the appellant is required to pay interest and extended period of limitation can be invoked. 5. Heard the parties and considered the submissions. 6. In this case, it is a fact of record that the appellant did not pay interest for the intervening period when they issued supplementary invoices for duty paid thereon. It is also a fact on record that thereafter an audit took place in January-February 2012 for the period 2008-10 and asked the appellant to make the payment of intere....

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....e. As this issue was interpretation of SSI Exemption Notification, and there were contrary views on the said issue, in that circumstance, the extended period of limitation is not invokable. The Hon'ble Apex Court has also directed while remanding the matter back to this Tribunal to decide the issue on limitation. Admittedly, in this case, the period involved is 01.04.1994 till 17.10.1997 whereas the show cause notice has been issued on 22.03.1999. In that circumstance, the show cause notice has been issued by invoking extended period of limitation is discussed here in above. We hold that the extended period of limitation is not invokable in the facts and circumstances of this case. As there were divergent views during the relevant period on....