Extended Limitation Period Not Applicable: Appellant Reversed CENVAT Credit Pre-Show Cause Notice Without Evidence of Intent to Evade Duty.

Reversal of CENVAT Credit - extended period of limitation - In the present case the appellant has reversed the proportionate credit before the SCN. There is no evidence put forward by the department to establish that there was suppression of facts with intent to evade payment of duty. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X