Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1344 - AT - Central ExciseRefund claim - appellant reversed the said credit under protest by debiting the credit in RG-23A Part-II, vide Entry No. 1396 dated 15 January, 1999 - rejection of refund claim in the ground of time limitation - Held that:- SCN was issued in June, 2004, which is ab initio void and not permissible under the provisions of the Central Excise Act and the Rules thereunder. For a settled issue pursuant to Order-in-Appeal which is not further challenged in appeal before Higher Court, the issue cannot be reopened by issue of a fresh show cause notice. SCN dated 9 June, 2004, is illegal and ab initio void - appeal allowed - decided in favor of appellant.
|