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2019 (10) TMI 46 - AT - Central ExciseCENVAT Credit - input credit - suppression or contumacious conduct or not - extended period of limitation - HELD THAT:- The SCN is issued pursuant to audit and issue of audit report FAR No. 196/C.Ex./2010-11 and further FAR No. 324/CX/2010-11 relating to the period April, 2009 to May, 2011. Admittedly, the transactions are properly backed by invoices and recorded in the ordinary course of business. Admittedly, the statutory returns have been regularly filed. There is no case of misdeclaration in the returns. Thus, in the absence of conditions like suppression of facts or contumacious conduct, extended period of limitation is not available to Revenue. Appeal allowed - decided in favor of appellant.
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