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2018 (2) TMI 532 - AT - Central ExciseCENVAT credit - inputs used in the construction of residential colony adjacent to their factory in a remote location - time limitation - Held that: - the demand pertaining to March 2009 was sought to be recovered by show cause notice dated 1st April 2014 and that demands for various periods, both prior and subsequent, had been issued to them between 2006 and 2011. The impugned show cause notice was issued well beyond the period of one year prescribed in section 11A of CEA 2004. The demand beyond the normal period of limitation, which the notice cannot claim to cover at all, is not recoverable - appeal allowed - decided in favor of appellant.
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