Case Law Details
Eicher Motors Limited Vs Assistant Commissioner of Central Tax and Central Excise (Madras High Court)
The Madras High Court addresses a writ petition challenging a show cause notice dated 15.12.2023, initiated under the Central Excise Act, 1944 against Eicher Motors Limited. The court provides directions concerning the liability for interest in light of pending appeals.
Proceedings were initiated against Eicher Motors under the Central Excise Act, resulting in an order issued on 22.06.2009. This order was appealed, and the matter was disposed of by the Customs Central Excise and Service Tax Appellate Tribunal (CESTAT) on 07.03.2023. The tribunal ruled in favor of the respondents regarding a claim of Rs.49,00,000/- with interest.
Eicher Motors filed a civil miscellaneous appeal against this order, particularly disputing the liability to pay interest on the sum of Rs.49,00,000/-. However, the appeal is pending due to an application for condonation of delay.
The petitioner argues against the applicability of Section 11AB of the Central Excise Act to the interest claim, citing its enactment date. They contend that they would have no meaningful opportunity to contest the claim due to the CESTAT order.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
