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2018 (2) TMI 784 - AT - Central ExciseWhether the show cause notice have been validly issued, invoking the extended period of limitation? Held that: - there is no allegation in the SCN in the nature of concealment of facts or recording of wrong or misleading information in the records or books of accounts or any other contumacious conduct on the part of the appellant - it appeared that the assessee have taken the credit without any ulterior motive or with intention to evade payment of tax - Under these facts and circumstances, the extended period of limitation is not invokable and accordingly, the SCN is not tenable. Appeal allowed - decided in favor of appellant.
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