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2017 (1) TMI 839 - AT - Central ExciseTime limitation - CENVAT credit - whether the Id. Commissioner (Appeals) have rightly allowed the appeal of respondent-assessee, holding that the Show Cause Notice was time barred as under the facts and circumstances extended period of limitation was not invokable? - Held that: - the Adjudicating Authority have not negated the assertions of the respondent-assessee and moreover the issue of Modvat/Cenvat credit, on the disputed items, was subjudice before four different Authorities and even this Tribunal had taken different views, under similar facts and circumstances. Accordingly, the Id. Commissioner have found that no case of any contumacious conduct, concealment etc., is found or made out and accordingly allowed the appeal of the respondent-assessee holding the Show Cause Notice to be time barred. Appeal dismissed - decided in favor of respondent-assessee.
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