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2017 (1) TMI 27 - CESTAT MUMBAI
Cenvat credit on capital goods - Penalty - Time limitation - Held that: - the entire facts regarding availment of modvat credit on the capital goods in question have been correctly disclosed to the department. In my view nothing prevented the department to issue a show cause notice well within the normal period, however show cause notice was issued almost on completion of five years from the date of credit taken. Since there is no suppression of facts on the part of the appellant, the show cause notice is time bar, on this ground itself impugned order is not sustainable