Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 949 - AT - Central ExciseCENVAT Credit - removal of capital goods “as such” to their other units from June 2006 to December 2007 - time limitation - Held that:- The present proceedings are surely hit by limitation. Having issued an earlier SCN on 19.02.2007 covering the period February 2006 to June 2006 the subsequent SCN should have been issued within the normal period and without invocation of extended period of demand - the present SCN issued only on 25.08.2009 for the period June 2006 to December 2007 only is surely hit by limitation - appeal allowed - decided in favor of appellant.
|