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2016 (9) TMI 1052 - AT - Central ExciseInvokation of extended period of limitation - Imposition of penalty - Cenvat credit disallowed on goods, namely angles, plates, channels and joists - no documentary evidence that goods used as inputs or capital goods for manufacture of welding electrodes - period June, 2006 to March, 2007 - appellant is in appeal on the ground that in view of the finding of ld. Commissioner (Appeals) that there is no malafide and/or contumacious conduct on the part of the appellant, extended period of limitation is also not available to revenue as the whole demand relate to the period beyond one year from the date of show cause notice being 27.1.2009. Held that:- I am satisfied that the extended period of limitation is not invokable in the facts and circumstances of the case. Accordingly I hold that the Show Cause Notice is bad and the impugned order is set aside to the extent it have confirmed the disallowance of Cenvat credit for ₹ 2,30,256/-. - Decided in favour of appellant with consequential benefits
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