Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (1) TMI 154 - AT - Central ExciseCENVAT credit - goods returned - time limitation - Whether the Show Cause Notice issued on 22-9-2004 has to be held as time barred? - Whether the fact that Rule 7(l)(b) as it existed in the statute book at the time of issue of Show Cause Notice can be invoked for considering applicability of extended period? - difference of opinion - scrutiny of assessment - Held that: - In view of the majority order, the impugned orders are set aside and the appeals are allowed with consequential relief to the appellants - credit allowed - appeal allowed - decided in favor of appellant.
|