Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1195 - AT - Central ExciseDenial of Cenvat Credit - Suppression of facts - Penalty u/s 11AC - Held that:- As per findings of the Adjudicating Authority, it is clearly evident that there was no suppression of fact with intent to evade payment of duty on the part of the appellant. So, the extended period of limitation would not be invoked. - I set-aside the demand of Cenvat Credit alongwith interest as barred by limitation - Decided in favour of assessee.
|