Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 132 - CESTAT AHMEDABADCENVAT credit on the basis of in-genuine documents - demand barred by limitation - Held that:- Hon’ble Gujarat High Court in the case of Prayagraj Dyeing & Printing Mills Pvt. Ltd. Vs. Union of India ( 2013 (5) TMI 705 - GUJARAT HIGH COURT ) on the identical situation held that the demand as barred by limitation. In the present case, the submission of the appellants as revealed from the adjudication order, was not considered by the Commissioner (Appeals). In our considered view, the facts of the case and the decision of the Hon’ble Gujarat High Court as cited by the Learned Advocate are required to be examined by the adjudicating authority in the interest of justice - Decided in favour of assessee way of remand
|