2023 (6) TMI 1307

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....the Appellant : Shri Deepro Sen & Shri Dipankar Majumdar, both Advocates. For the Revenue : Shri Mihir Ranjan, Special Counsel. ORDER PER : ASHOK JINDAL : The appellant is in appeal for demand of interest for the period July 2005 to December 2009 by issuance of the show cause notice dated 21.07.2010 on duty paid by way of supplementary invoices. 2. The facts of the case are that the....

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.... the demand of interest was confirmed. Against the said order, the appellant is before us. 3. The Ld. Counsel for the appellant submits that as the demand of interest has been raised by invoking extended period of limitation whereas the payment of duty on the strength of supplementary invoices was well within the knowledge of the department well in advance at the time of filing of ER-1 returns ....