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2016 (10) TMI 107 - AT - Central ExciseInvokation of extended period of limitation - Demand and recovery of Cenvat credit - removal of credit availed shrink packing machine which was received by them from their another unit to their own third unit without reversal of Cenvat credit. intention to evade payment of duty - Held that:- I find that within the parameters of the law laid down by Hon'ble High Court at Allahabad as ruled in the above stated case of Commissioner of Central Excise and Service Tax Vs. Triveni Engineering & Industries Ltd., Tirunelveli if the show cause notice is to be issued for extended period the intention to evade payment of duty has to be established. The impugned show cause notice has not established the intention to evade duty since the contentions of the appellant covered by pronouncement in the case of Madura Coats Pvt. Ltd. was brought to the notice of the department before the issue of show cause notice. Therefore, I hold that the show cause notice is hit by limitation. - Decided in favour of appellant
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