Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 3 - AT - Central ExciseRecovery of CENVAT Credit - time limitation - Appellant contests the confirmation of recovery on the ground that demand was entirely beyond the period of limitation permissible under section 11A of Central Excise Act, 1944 - Held that:- The recovery for period beyond five years of ineligible credit amounting to ₹ 6,499/- is set aside as also interest for the period beyond five years. Demand within the extended period of limitation - Held that:- the claim of the Learned Counsel that the extended period is not invokable does not sustain - the interest calculation should be re-worked accordingly. Appeal disposed off.
|