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2016 (2) TMI 717 - AT - Central ExciseRecovery of excess amount of rebate sanctioned to the appellant - extended period of limitation invoked - Held that:- As the show cause notice has been issued by invoking extended period of limitation without alleging fraud, collusion, willful mis-statement suppression or contravention of any provision of Act or Rules with malafide intention not to pay the duty. Therefore, we hold that show cause notice issued to appellant is barred by limitation. Consequently, the demands are set aside. In these circumstances, the impugned order is set aside, appeal is allowed with consequential relief, if any. - Decided in favour of assessee
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