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2009 (8) TMI 931 - AT - Central Excise100% EOU - irregular availment of CENVAT credit - N/N. 2/95 dated 4-1-1995 - extended period of limitation - Held that: - the extended period of limitation is not available to the department for the reason that they were admissible under bona fide belief and, therefore, could not be held guilty of suppression with intention to evade payment of duty. The requantification of duty payable within the normal period of limitation alone is required to be carried out by the adjudicating authority to whom we have already remitted the case - No requantification is called for, for the period beyond the normal period of limitation. Application disposed off.
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