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2020 (4) TMI 500 - AT - Central ExciseExtended period of limitation - CENVAT Credit - exempt goods - demand on the ground that Refined Cotton Seed Oil which is the major product of the appellant was exempted from payment of Excise Duty with effect from 01.03.2006 vide Notification No. 04/2005-C.E. dated 01.03.2005 as amended - HELD THAT:- A more or less similar issue has been addressed to by this Bench in the case of M/S SRIBA AGRO LTD., VERSUS CCE & ST, GUNTUR [2016 (12) TMI 272 - CESTAT HYDERABAD] wherein this Bench has held that the Show Cause Notice issued after invoking the extended period of limitation could not sustain. The issue being identical, it is held that the appellant will have to succeed on limitation since the Revenue has not made out a case for invoking the extended period of limitation - demand set aside - appeal allowed - decided in favor of appellant.
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