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2023 (5) TMI 190 - HC - Central ExciseCENVAT Credit - inputs - invoices not in the name of Petitioner but in the name of the General Manager - goods covered under the invoices were never received in the factory premises of the petitioner - duty paid on the compressors but not received in the factory of the Petitioner - time limitation for issuance of SCN. - Revenue contended that, the case of the petitioner was kept in call book, as per circular (R-1), the delay of 10 years cannot be taken as a ground to quash the show cause notice HELD THAT:- Issue in the present case is squarely covered in favour of the petitioner keeping in view the decision rendered in GPI Textiles Ltd.’s case [2018 (9) TMI 25 - PUNJAB & HARYANA HIGH COURT]. Since, no interim stay has been granted by Hon’ble the Supreme Court, the present petition is allowed and the impugned show cause notice dated 24.02.2009 (P-1) is set aside.
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