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2017 (3) TMI 711 - CESTAT CHANDIGARHScope of SCN - SSI exemption - reversal of credit of inputs lying in stock and inputs contained in the finished goods lying in the stock - Held that: - in the SCN there was proposal to deny the credit to the tune of ₹ 5,23,757/- whereas the Revenue is seeking to deny the credit of ₹ 23,85,552/- which is beyond the scope of SCN. Therefore, the demand of ₹ 23,85,552/- is not sustainable. Further, the demand sought to be confirmed in the SCN on the basis of average calculation without going into the actual value of credit to be denied. Therefore, the said demand is also not sustainable. Extended period of limitation - Held that: - availemnt of SSI exemption by the respondent and reversal of the credit was in the knowledge of the department on 31.3.2002. Therefore, the SCN dated 14.9.2006 is time barred. Appeal dismissed - decided against Revenue.
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