Case Law Details
NTF (India) Pvt. Ltd. Vs C.C.E (CESTAT Chandigarh)
Introduction: The case of NTF (India) Pvt. Ltd. vs. C.C.E at CESTAT Chandigarh revolves around the imposition of Excise Duty on the manufacturing of auto parts. This detailed analysis delves into the background, arguments presented, and the ultimate conclusion reached by the tribunal.
Detailed Analysis:
The dispute arises from the revision of prices by NTF (India) Pvt. Ltd., leading to supplementary invoices and payment of differential excise duty. Two show cause notices, dated 26.10.2004 and 09.02.2007, demanded interest covering the period 1999 to 2004 and March 2005 to November 2006, respectively. The adjudicating authority confirmed the interest demand under Section 11AB read with Section 11A of the Central Excise Act, 1944.
The appellant contested the order, alleging a lack of proper appreciation of facts, legal errors, and a violation of natural justice. The key contention revolves around the demand for interest on differential duty. The appellant argued that during the disputed period, there were conflicting views on interest liability for central excise duty on supplementary invoices.
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