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Central Excise - Highlights / Catch Notes

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Reversal of CENVAT Credit - extended period of limitation - In ...

Central Excise

September 16, 2023

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

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