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2014 (4) TMI 599 - AT - Central ExciseWaiver of pre deposit - extended period of limitation - Denial of benefit of Cenvat credit - Held that:- demand stands raised by invoking the longer period of limitation. We note that during the relevant period, earlier decisions of the Tribunal were in favour of the assessee and the law came against them only by the subsequent decision of the Larger Bench in the case of Vandana Global. In as much as during the relevant period, even the Tribunals decisions were in favour of the assessee, the appellant cannot be attributed with any malafide intent or any suppression or misstatement with intent to evade payment of duty. Ld. advocate relies on the Tribunals decision in the case of Diamond Cement Ltd. reported as [2012 (6) TMI 73 - CESTAT, NEW DELHI] laying down that no suppression can be alleged when during the relevant period decisions of higher appellate forum were in favour of assessee or there were conflicting decisions. As such without going into the merits of the case, as disputed facts are involved, we find that the appellant has a good prima-facie case on merits - Stay granted.
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