Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 310 - AT - Central ExciseDemand - Limitation - Short payment/wrong availment of CENVAT credit - The impugned period is between 2005-06 and 2006-07 for which a show-cause notice has been issued on 16-7-2008 - The impugned order the Commissioner (Appeals) has clearly held that “the extended period should not have been invoked since the assessee has been filing ER-1 returns regularly and alleged wrong availment of credit was on account of audit objection - These findings are not challenged by the department in this appeal - As per the case of CCE v. Spade Elektro (P) Ltd., the department has not challenged the findings of the lower appellate authority on limitation, the same has attained finality - The appeal filed by the Revenue deserves no merits, hence rejected.
|