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2016 (7) TMI 349 - AT - Central ExciseCenvat Credit - discrepancy in duty paying documents - levy of interest and penalty - appellant on his own reversed the credit inadvertently availed - extended period of limitation - Held that:- appellant has specifically taken the ground that he has sufficient document to prove that he has rightly availed the credit but at the instance of the audit party he reversed the same and the learned Commissioner (Appeals) has not considered this submission at all and has not given any findings - matter remanded back on this ground. Further the show-cause notice is time-barred because the same was issued after more than one year from the date of the audit which was conducted in November 2007 and it came to the knowledge of the Department during that time regarding irregular availment of cenvat credit - Decided partly in favor of appellant.
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