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2017 (7) TMI 796 - HC - Central ExciseCENVAT credit - time limitation - Section 11A of the Act - whether the Tribunal has rightly allowed the appeal on the ground of limitation, taking into account Section 11A of the Act? - Held that: - A similar question was considered by Hon'ble Supreme Court in the case of Cosmic Dye Chemical Vs. Collector of Central Excise, Bombay [1994 (9) TMI 86 - SUPREME COURT OF INDIA], where it was held that the allegation of willful suppression with intent to evade was not established, the Tribunal was justified in allowing the appeal. In the present case the show cause notice cum demand issued by the respondent is certainly time barred - appeal dismissed - decided against Revenue.
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