2018 (6) TMI 1679

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..... al has been filed under Section 35-G of the Central Excise Act, 1944 challenging the order dated 15.3.2018 passed by Customs Excise & Service Tax Appellate Tribunal whereby the appeal preferred by the appellant was dismissed. Few facts which are necessary for the disposal of the present appeal are as under:- Appellant is registered for providing the services of "Authorized Service Station's .....

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..... s that the proceedings initiated were barred by time. It is not in dispute that the period in dispute is from 2011-12 to 2013-14 and the show cause notice was issued on 5.10.2016, i.e. after normal period provided under Section 73(1) of the Act. The contention of the Department was that the Department became aware of illegal benefit of Cenvat credit only when the books of account were audited and, .....

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