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2017 (2) TMI 90 - AT - Central ExciseReversal of CENVAT credit - unaccounted obsolete stock of raw material lying in the factory of the assessee and on the goods consumed captively for manufacture of dutiable goods cleared at nil rate of duty - Held that: - the impugned order has simply ignored the issue on limitation raised by the appellants. It has been claimed that the clearance to SEZ have taken place under CT-3 and AR-3 documents and therefore, were within the knowledge of revenue. It is also claimed that part of the demand is for the period beyond five year. The impugned order does not deal with the issues - appeal is allowed by way of remand for comprehensive examination of issues raised by the appellant.
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