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2017 (9) TMI 1187 - HC - Central ExciseCENVAT credit - inputs - time limitation - Held that: - the assessee had never raised the contention of unreasonable delay in raising the demand before the adjudicating authority or even before the first appellate authority in precise form. The statute does not envisage any period of limitation - What is reasonable period is always a question of fact to be gathered on the basis of relevant facts and circumstances brought on record. Even the assessee had not brought any relevant facts on record before the adjudicating and appellate authority. A mere contention before the Tribunal at the second appellate stage would not be permitted - appeal dismissed.
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