Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 550 - AT - Central ExciseCENVAT credit - extended period of limitation - demand - Held that: - suppression, mis-statement, etc. cannot be leveled against the appellant, justifying invocation of the extended period of limitation for issuance of the SCN - Commissioner (Appeals) have rightly remanded to the adjudicating authority for a fresh decision considering the facts and additional evidence produced before him. In this view the matter, the impugned order upheld in appeal directing the adjudicating authority to pass a fresh order as directed - appeal allowed - decided in favor of appellant.
|