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2016 (2) TMI 359 - AT - Central ExciseCenvat Credit - duty paying document - endorsed Bill of Entry - Extended period of limitation - Held that:- credit taken on the basis of endorsed bills of entry was correctly taken by the appellants. So for as the applicability of extended period is concerned it is observed that appellants were taking credit on the basis of documents which were submitted to the department for defacement. In the light of existing factual matrix it can not be said that there was any intention on the part of the appellants to evade payment of duty. Further conflicting judgments were being given on this issue by various courts. Accordingly we are of the opinion that extended period can not be invoked in the present proceedings and no penalties are imposable upon the appellants.
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