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Central Excise - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Utlization of CENVAT Credit - Period of limitation - Timely ...


CENVAT Credit Case: Appellants Argue Show Cause Notice Void Due to Department's Delay Exceeding Limitation Period.

July 24, 2020

Case Laws     Central Excise     AT

Utlization of CENVAT Credit - Period of limitation - Timely scrutiny of Returns by the Department would have shown that there is huge accumulated credit; Department was free to further investigate the matter and issue timely SCN. In view of the same, the appellants have a strong case on limitation and the SCN is barred by limitation. - AT

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