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2018 (10) TMI 1198 - AT - Central ExciseValidity of SCN - amendment made in SCN by way of corrigendum - Time Limitation - change of opinion - Revenue neutrality. Revenue neutrality - Held that:- The appellant, Muzaffarnagar unit is clearing the 95% of its production to their Faridabad unit which manufactures, further taxable goods which are cleared on the payment of appropriate duty - whatever Excise duty is paid by the Muzaffarnagar unit, the same shall be available as Cenvat Credit at the Faridabad unit. Thus, making the situation wholly revenue neutral. Time limitation of SCN - Held that:- The effective Show Cause Notice will be the date of corrigendum dated 23/01/2007 as the proposed demand in SCN is increased substantially above 25% - the show cause and the corrigendum is for the sake of change of opinion only, based on the cost of production taken by Revenue - the Show Cause Notice is not sustainable for invoking the extended period of limitation, only for the sake of change of opinion and the situation being wholly revenue neutral. Appeal allowed - decided in favor of appellant.
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