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2020 (10) TMI 158 - AT - Central ExciseReversal of CENVAT Credit - time limitation - Rule 3(5A) of the CENVAT Credit Rules, 2004 - Revenue Neutrality - HELD THAT:- The appellant is seeking the benefit of time bar merely by submitting that the goods i.e. the scarp items have been transferred to their other factory at Ghaziabad and hence, whatever duty is paid at Sambalpur factory will be available as credit at the recipient Ghaziabad factory and hence there would be a revenue neutral situation. The above contention is being raised for the first time before the Tribunal which was never pleaded before both the authorities below and hence cannot be allowed to be taken at this stage. The appellant appears to have been involved all along in delaying the adjudication and appeal proceedings. Moreover, the appellant has not submitted any rebuttal to the findings made by the original authority, which are grave in nature, while confirming the duty demand. The appellant is not entitled to seek the mercy of time bar benefit - Appeal dismissed - decided against appellant.
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