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2014 (9) TMI 450 - HC - Central ExciseCenvat Credit - reasonable steps before availing credit - original manufacturer of fabrics were alleged to be fictitious - endorsed invoices - period of limitation - Whether the department can escape its liability to find out a person who was registered with them and to pursue him for payment of duty - Held that:- Following decision of PRAYAGRAJ DYEING & PRINTING MILLS PVT. LTD. Versus UNION OF INDIA [2013 (5) TMI 705 - GUJARAT HIGH COURT] - appeal is allowed, by clarifying that in case larger period of limitation as prescribed in section 11(A)(1) of the Central Excise Act has not been invoked, the matter can proceed in terms of the order impugned.
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