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2017 (1) TMI 757 - AT - Central ExciseReversal of CENVAT credit - Rule 6(3) of Cenvat Credit Rules - quantity of inputs removed, as such and on such quantity of goods purchased and sold without bring the same into the factory Time bar - Held that: - audit was conducted on 20.06.2012 and show cause notice was issued after more than 30 months by invoking proviso to Sub section 1 of Section 11A of Central Excise Act, 1944 - the decision in the case of Triveni Engineering & Industries Ltd.[2015 (1) TMI 760 - ALLAHABAD HIGH COURT] is squarely applicable where it was held that if the show cause notice is issued say after 22 months after audit was conducted then provision related to invocation of extended period for demand of duty are not invokable - the impugned show cause notice is not sustainable - appeal allowed - decided in favor of appellant.
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