Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2011 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 271 - HC - Central ExciseCenvat credit - double availing credit - Prima facie, the claim of the appellants appears to be that this availing of credit twice on two invoices of the same date indicates at least a wilful mistake or suppression of facts, if not a fraud - We, therefore, inclined to set aside the order of the CESTAT, in regard to demand and hold that the show cause notice could be treated as barred by limitation - Accordingly set aside the order of the CESTAT and remand the matter back to the Additional Commissioner of Customs and Central Excise, for determination as to the validity of the demand in relation to the double availing credit.
|