- (1.) By this excise appeal, a challenge is made to the order dated 14th July, 2015 passed by Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal").
(2.) A short controversy involved in the present matter is regarding limitation for addition of interest after submission of supplementary invoices.
(3.) Learned counsel appearing for the revenue has referred two judgments of the Apex Court on the issue. The first judgment is in the case of Commissioner of Central Excise, Pune v. SKF India Ltd. reported in (2009) 13 SCC 461 : 2009 (239) E.L.T. 385 (S.C.) and other is in the case of Commissioner of Central Excise v. International Auto Ltd. reported in 2010 (250) E.L.T. 3 (S.C.) . Therein, the issue has been decided in favour of the revenue and interest was made admissible for the entire period. Accordingly, a prayer is made to set aside the order of the Tribunal as it has relied on the judgment of the Punjab and Haryana High Court in the case of Neel Metal Products Ltd. v. Commissioner of Central Excise, Delhi-III reported in 2014 (306) E.L.T. 367 (P and H) . The dispute about addition of interest was decided in favour of the revenue subject to limitation of one year for the period of demand whereas the Apex Court has decided the issue otherwise. A prayer is accordingly to cover the present case by the judgments of Apex Court in the cases of SKF India Ltd. and International Auto Ltd. (supra).;