Gujarat HC upholds CESTAT decision on duty liability for Cenvat credit, limits fraud cases.

The Gujarat HC dismissed the Revenue's appeal against CESTAT's judgment on duty liability for Cenvat credit. The Court upheld CESTAT's decision, emphasizing the need for a larger limitation period only in cases involving fraud, collusion, or misstatement.

---

---

The Gujarat High Court dismissed the Revenue's appeal against the judgment of CESTAT. The issue was regarding the extended period of limitation for invoking duty liability on Cenvat credit. The Tribunal did not allow the extended period due to uncertainty and conflicting decisions by different Benches. The Court upheld the Tribunal's decision, stating that the larger period of limitation should be reserved for cases involving fraud, collusion, or misstatement.

---