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2018 (2) TMI 1244 - AT - Central ExciseDemand of interest - extended period of limitation - Held that: - the appellant has reversed the Cenvat credit on 2.9.2011 on pointing out by the Audit team. At the time of reversal of Cenvat credit, the appellant was not asked to pay interest. Later on, the SCN has been issued by invoking the extended period of limitation, the same is barred by limitation as held by the Hon’ble Punjab & Haryana High Court in the case of Neel Metal Products Ltd. [2014 (11) TMI 497 - PUNJAB AND HARYANA HIGH COURT] - the show cause notice is barred by limitation qua demand of interest from the appellant - appeal allowed - decided in favor of appellant.
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