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2020 (1) TMI 761 - AT - Central ExciseCENVAT Credit - excess found goods - credit denied and penalty imposed on the ground that the goods were found physically excess as compared with statutory record in the stocks - time limitation - HELD THAT:- The adjudicating authority has not denied the fact that on the same facts a Show Cause Notices as already been issued to the appellants on 01.07.1994 to deny Cenvat credit. Further, on the same invoices the impugned show cause notice has been issued to the appellant on 28.02.1996. The impugned show cause notice is barred by limitation as the fact of availment of Cenvat credit was not in the knowledge of the Revenue while issuing Show Cause Notice dated 01.07.1994. The impugned show cause notice is not sustainable, consequently, the demand raised against the appellant to deny Cenvat credit is not sustainable - Appeal allowed - decided in favor of appellant.
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