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Central Excise - Highlights / Catch Notes

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Reversal of cenvat credit wrongly availed - Extended period of ...

Central Excise

September 13, 2023

Reversal of cenvat credit wrongly availed - Extended period of limitation - the wordings of Rule 16 of Central Excise Rules, 2002 does give room for interpretation and there has been no positive act of suppression that has been brought out on behalf of the appellant - the demand shall be limited to the normal period. - AT

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