Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 346 - AT - Central ExciseDenial of CENVAT credit - limitation bar - Held that: - the said issue is no more res integra but settled by Hon’ble Gujarat High Court in the case of CCE, Surat Vs. Neminath Fabrics Pvt Ltd [2010 (4) TMI 631 - GUJARAT HIGH COURT] where under it has been held that demand notice cannot be considered as time barred even it is issued after one year from the date of detection of the suppression of fact with intent to evade payment of duty. The appellant had admitted to have wrongly availed Cenvat Credit on input invoices/Bills of Entry without receipt of the materials. In my view, therefore, the Ld. Commissioner(Appeals) is right in rejecting the respective appeals and I do not find any reason to interfere with the same - appeals dismissed - CENVAT credit not allowed - decided against assessee.
|