Utilization of balance of Cess credit after 01.03.2015 for ...

Case Laws Central Excise

January 29, 2022

Utilization of balance of Cess credit after 01.03.2015 for payment of Central Excise Duty - Though these returns were filed in May 2017, the Show Cause Notice has been issued only two years later, invoking the extended period of limitation - there is no positive act of suppression established by the Department to prove that there is any wilful suppression of facts. - The demand raised invoking the extended period of limitation cannot sustain and requires to be set aside - AT

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Utilization of balance of Cess credit after 01.03.2015 for ...

Case Laws Central Excise

January 29, 2022

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