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2018 (12) TMI 339 - AT - Central ExciseExtended period of limitation - irregular availment of CENVAT credit - Suppression of facts - contravention of Rule 4(4) of Cenvat Credit Rules, 2002 - Held that:- On merit the appellant has no case in view of the judgment of the Karnataka High Court in the case of Suprajit Engineering [2010 (3) TMI 414 - KARNATAKA HIGH COURT]. Time limitation - Held that:- The entire demand is beyond limitation because in the present case the demand for recovery of credit availed during financial year ending 31.03.2004 and 31.03.2005 were made in the show-cause notice dated September 2016 is fully barred by limitation because there was no malafide intention as the appellant had a favourable case. The entire demand in the present case is barred by limitation - appeal allowed - decided in favor of appellant.
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