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2018 (5) TMI 19 - AT - Central ExciseWhether the extended period of limitation could be applicable for recovery of the cenvat credit of ₹ 5,16,913/- for availing inadmissible credit on Education Cess and Secondary & Higher Education Cess during the period October 2012 to July 2013? Held that: - even though the entire credit was reversed by them on 31.08.2013, the demand notice was issued on 22.12.2016 involving extended period - the demand is issued invoking extended period of limitation, therefore, the same cannot be sustainable - appeal allowed on limitation.
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