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2013 (7) TMI 342 - AT - Central ExciseLimitation – Extended period - Appellants are declaring along with annexure to their Central Excise returns filed monthly regarding the availment of CENVAT credit on the items in question - A query was raised vide letter dated 27.05.2009 and same was replied by the appellant vide letter dated 17.06.2009 and same as received in the office of the Commissioner of Central Excise, LTU, Mumbai on 19.06.2009 – Held that:- Availment of CENVAT credit was in the knowledge of the department on 19.06.2009 itself. Therefore, show-cause notices issued on 22.10.2010 by invoking the extended period of limitation are beyond the period of limitation as there is no fraud, collusion or mis-representation of facts or contravention of Act/Rules with an intend to evade payment of duty – Appeal allowed – Decided in favor of Assessee.
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