Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 635 - AT - Central ExciseCENVAT credit - fake invoices - availing cenvat credit without receipt of inputs and raising the credit based on only two documents - penalties - time limitation - Held that: - SCN dated 31.03.2005 was issued for confiscation of the finished goods and raw materials which were found in excess. The preamble of the SCN specifically records that on the basis of intelligence collected, the factory premises of the main appellant was visited. The current SCN in the appeal in hand is also stating the very same preamble and demands the duty from the appellant for availing cenvat credit without receipt of the materials. The SCN earlier issued was decided by the Tribunal in favour of the appellant herein by setting aside the confiscation, in my view, the SCN in this appeal which has been issued on 31.08.2009 seems to be patently hit by limitation. The impugned is unsustainable on limitation and is liable to be set aside - appeal allowed.
|