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2013 (11) TMI 1553 - AT - Central ExciseCENVAT credit - M.S. angle, M.S. Channel, M.S. Rods and Mill plate - denial on the ground that the same have been used as supporting structure - Time limitation - Held that: - the demand in the present case is hopelessly barred by limitation having been issued beyond the normal period of limitation as provided under Section 11A. The Tribunal in a number of cases involving identical issue has held that longer period of limitation is not available when during the relevant period, there are divergent views of the higher Courts - reliance placed in the case of C.C.E., Raipur vs. Raja Ram Maize Products [2010 (7) TMI 339 - CESTAT, NEW DELHI], where on similar issue demand was not sustainable on the issue of period of limitation. Demand raised beyond the normal period of limitation - the same is barred by limitation - appeal allowed - decided in favor of appellant.
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