Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 1025 - AT - Central ExciseExtended period of limitation - Demand stands confirmed against the appellant on the ground that various iron and steel items have been used as structurals, in which case cenvat credit would not be available to them - Held that:- The demand stands raised for the period July 2007 to June 2009 vide Show Cause Notice dated 27.07.2012. Tribunal in the following cases has held that longer period of limitation cannot be applied , in such cases inasmuch as the issue was decided in favour of the assessee, prior to declaration of law by the larger bench. Continental Foundation Joint Venture v. CCE, Chandigarh-I [2007 (8) TMI 11 - SUPREME COURT OF INDIA ] and Jaiprakash Industries Ltd. v. CCE, Chandigarh [2002 (11) TMI 92 - SUPREME COURT OF INDIA ]. Thus we hold the demand in the present case also to be time barred and set aside the impugned order on this limited issue, without going into the merits of the case. - Decided in favour of assessee.
|