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2010 (5) TMI 728 - AT - Central ExciseCENVAT credit - demand of 10% price of the exempted goods as required - Rule 6(3)(b) of the CCR 2004 - non-maintenance of separate accounts - time limitation - Held that: - Department was having the knowledge as it is clear that the respondent is clearing their goods as an exempted goods shown in the E.R.-1 returns, which were being filed periodically by the respondent - the show cause notice issued on 17-1-2008 for the period 1-8-2006 to 10-5-2007, the period prior to 18-1-2007 is barred by limitation - there is no suppression of facts and thus extended period and penalty not invocable - appeal dismissed - decided against Revenue.
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