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2011 (4) TMI 238 - CESTAT, MUMBAIDemand - Limitation - CENVAT credit - Appellants submits that the show-cause notice is barred by limitation as the appellants filed declaration of utilization of CENVAT credit on 08/04/2003 and thereafter they filed their calculation details of availment of CENVAT credit on 29/08/2003 and the show-cause notice was issued on 22/03/2007 alleging that the appellants have suppressed the excess availment of credit - As the appellants have already filed declaration before the department in 2003 itself showing the details of CENVAT credit availed, the allegation of suppression is not sustainable and, therefore, the extended period of limitation is not applicable to this case - Hence, the show-cause notice is barred by limitation and the demands are not sustainable
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