Custom, Excise & Service Tax Tribunal
C.C.E., Raipur vs Ntpc Ltd on 25 February, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066
Date of Hearing 25.02.2014
For Approval &Signature :
Honble Mrs. Archana Wadhwa, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
Appeal No. ST/1515/2011 -ST[SM]
[Arising out of Order-in-Appeal No.24(ST)/RPR-I/2011, dated 14.07.2011, passed by C.C.E.(Appeals), Raipur-I]
C.C.E., Raipur Appellants
Vs.
NTPC Ltd. Respondents
Appearance Shri BB Sharma, DR - for the appellants Shri Hemant Bajaj, Advocate - for the respondents CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Final Order No.50773/2014, dated 25.02.2014 Per Honble Mrs. Archana Wadhwa :
Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. Commissioner (Appeals) has granted the benefit of non-confirmation of interest in respect of wrongly taken CENVAT entry, which according to the respondents was reversed on the same very day, but necessary corrections were not made in the carry forward quantum and in the ST-3 returns.
2. Without going into the detailed merits of the case, I find that the issue involved in the present case is only for demand of interest which pertains to the period 2005-07 and the Show Cause Notice stands issued on 11.05.2010. Admittedly, Notice is beyond the normal period of limitation. The Hon'ble High Court of Delhi in the case of Hindustan Insecticides Ltd. Vs. CCE, LTU [2013 (297) ELT 332 (Del.)] has held that the limitation provisions are equally applicable to the interest demand also. The said decision stands concurred by the Hon'ble High Court of Punjab & Haryana in their Order dated 12.09.2013 in the case of Jai Bharat Maruti Ltd. Vs.CCE, Delhi-III.
3. By following the said decisions, I hold that the demand of interest is barred by limitation. Accordingly, the appeal filed by the Revenue is not sustainable and the same is rejected.
(Dictated and pronounced in the Open Court) (Archana Wadhwa) Member (Judicial) SSK -2-