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Excise Duty

Period of limitation if applies to principal amount should also apply to claim for interest

Case Law Details

Case Name
Kwality Ice Cream company and Anr Vs Union of India and Ors (Delhi High Court)
Date of Judgement/Order
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 HIGH COURT OF DELHI Judgment delivered on: 18.01.2012 + W.P.(C) 14414-15/2006 KWALITY ICE CREAM COMPANY AND ANR  versus UNION OF INDIA AND ORS  ORDER BADAR DURREZ AHMED, J (ORAL) 1. By way of this writ petition, the petitioners seek the quashing of the default notices of demand dated 04.08.2006 and 03.07.2006 and the demand letters dated 07.03.2006, 09.12.2005 and 19.10.2005. By virtue of the said letters, the respondents have demanded a sum of Rs. 24,05,332/- by way of interest on the demand of central excise duty of Rs.75,16,661/-. We may point out that by virtue of an order-in-ori...
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