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2018 (6) TMI 1139 - AT - Central ExciseAvailment of Excess CENVAT credit - SCN was issued to the appellant proposing to recover the excess CENVAT credit availed along with interest by invoking the extended period of limitation - Held that:- In the SCN there are no specific allegations of violation of the Act and Rules and the entire show-cause notice is based on the audit report without verifying all the documents which the appellant claims to have in its possession - the appellant has claimed that they have all the documents / invoices in their possession on basis of which, the appellant has taken cenvat credit and they are ready to show the documents to the Department if the case is remanded back to the original authority. This case needs to be remanded back to the original authority because the documents which are in possession of the appellant have not been considered by both the authorities - appeal allowed by way of remand.
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